Discretionary Revenues as a Measure of Earnings Management

By Stephen R. Stubben. 2010

498 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b5852ab46eeb93a81ce316ab7afe1e3adf089b82

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Martin Walker
2. Mohammad Alhadab
3. Nemit Shroff
4. Rodrigo S. Verdi
5. Costas Lambrinoudakis
6. Malek El Diri
7. S. Roychowdhury
8. John M. McInnis

In Strategy and Management

1. Nemit Shroff
2. Mohammad Alhadab
3. Martin Walker
4. Costas Lambrinoudakis
5. Malek El Diri
6. Rodrigo S. Verdi
7. John M. McInnis
8. S. Roychowdhury

Citations in the corpus

• Corporate governance and earnings management in concentrated markets (2020, methodology): “As a result, it prevents overstating discretion when the revenues of the fourth quarter are relatively high or understating discretion when the revenues of the fourth quarter are relatively low (Stubben, 2010).”
• Internal Control Weaknesses and Financial Reporting Fraud (2017, background): “…weaknesses and the fraud area.16 As a final test of the specific opportunity story, we also dichotomize internal control weaknesses into those related to the revenue process versus all other internal control weaknesses because most frauds involve revenue (e.g., Stubben 2010; Donelson et al. 2012).”
• Does Litigation Deter or Encourage Real Earnings Management? (2019, unknown): “Second, AbnProd is distinct from the revenue management proxy used in Stubben (2010) and Hopkins (2017), which captures overstatement of sales via both accruals and real actions.”
• The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “For example, Stubben (2010) develops a model of revenue management that incorporates firm-specific credit policies, although his model does not distinguish accrual manipulations from operational choices.”
• How far can we trust earnings numbers? What research tells us about earnings management (2013, methodology): “In addition to the need for a more even focus on RM, an article by Stubben (2010) reopened the question of how to detect AM.”
• The Impact of CEO Narcissism on Earnings Management (2018, unknown): “Consistent with empirical studies by Burgstahler et al. (2006) and Stubben (2010), we exclude firms in the financial services and insurance industry, due to distortions in the relation between revenues and accruals caused by regulatory compliance.”
• Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, unknown): “2017) have focussed on accruals-based earnings management (AEM) that became a costly method rather than other, arguably less costly, methods, particularly after financial scandals in the early 2000s, such as Enron and WorldCom, which were followed by the issuance of some restrictive regulations, suc”