Earnings Management and Earnings Quality

By Kin Lo. 2008

342 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c2fa6752708c093d6746617c012d1e04b272e71a

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Citations in the corpus

Real and accrual earnings management and IPO failure risk (2015, background): “In addition, London attracts the largest share of IPO activity of any single market in Europe, with it attracting 35% of all IPOs in Europe over the period 1995–2010.(3) Furthermore, as Vismara et al. (2012) state, the success of the AIM market in the UK has led to other EU economies creating second”
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, neutral): “2015), which in turn might lead managers to seek other earnings management methods that are relatively more difficult to detect if they hope to garner the benefit of earnings management (Abernathy et al. 2014; Lo 2008; Zalata and Roberts 2016, 2017).”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, background): “EM can be classified into two categories: AEM and REM (for example, Roychowdhury, 2006; Lo, 2008; Cohen et al., 2008; Cohen and Zarowin, 2010; Kuo et al., 2014; Alhadab et al., 2015).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…earnings quality and/or earnings management predate this review: Healy and Wahlen (1999); Dechow and Skinner (2000); McNichols (2000); Fields et al. (2001); Imhoff (2003); Penman (2003); Nelson et al. (2003); Schipper and Vincent (2003); Dechow and Schrand (2004); Francis et al. (2006); Lo (2008).”
How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Lo (2008) provides a balanced discussion of the differences between Teoh et al.”
The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014, background): “Themotivations for altering financial information vary frommeeting regulatory thresholds and analysts' forecasts, to smoothing managerial compensation and obtaining desirable stock valuations in capital markets (Dechow & Skinner, 2000; Healy, Hutton, & Palepu, 1999; Lo, 2008).”
The impact of audit quality on real and accrual earnings management around IPOs (2017, background): “Moreover, Lo (2008) states that real earnings management activities are not examined by Ball and Shivakumar (2008) and so earnings management may still be present, but in the form of real earnings management.”
Earnings management and annual report readability (2017, neutral): “The Fog Index has been used widely and has seen increasing usage in the accounting literature (e.g., Miller, 2010; Lehavy et al., 2011; Rennekamp, 2012).”