Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs

By Ray Ball. 2013

219 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d595b1a83805383ac03e33e6d59f54161dffd538

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. Raunaq S. Pungaliya
2. Anand M. Vijh
3. Daniel W. Collins
4. David Oesch
5. Rustom M. Irani

In Finance

1. Raunaq S. Pungaliya
2. Anand M. Vijh
3. Daniel W. Collins

In Strategy and Management

1. Raunaq S. Pungaliya
2. Anand M. Vijh
3. Daniel W. Collins
4. David Oesch
5. Rustom M. Irani

Citations in the corpus

• The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2017, result): “Thus, consistent with the claim made by Ball (2013) (see footnote 2 in this paper), it appears that some of the earlier studies of earnings management in these settings may have reported false positive results.”