The Financial Numbers Game: Detecting Creative Accounting Practices

By C. Mulford, E. Comiskey. 2002

383 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d6861aa68adfc861fafa2a90c51771d6e7fce6f7

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. Claire Marston
2. Omaima A. G. Hassan
3. Martin Walker
4. K. Hussainey
5. M. Elfeky

In Strategy and Management

1. Claire Marston
2. Omaima A. G. Hassan
3. Martin Walker
4. K. Hussainey

Citations in the corpus

• Sec Scrutiny and the Evolution of Non-Gaap Reporting (2008, neutral): “1 Mulford and Comiskey (2002) observe that the terms ‘‘special items’’ and ‘‘nonrecurring items’’ are often used interchangeably.”
• Financial Fraud: A Literature Review (2018, neutral): “Similar categories have been suggested by Mulford and Comiskey (2002) and Jones (2011).”
• How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “(Mulford and Comiskey 2002) I define EM as follows: The use of managerial discretion over (within GAAP) accounting choices, earnings reporting choices, and real economic decisions to influence how underlying economic events are reflected in one or more measures of earnings.”
• Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, background): “earnings management procedures show evidence that managers can manipulate earnings toward financial analysts’ forecasts (Mulford and Comiskey, 2002).”