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Labor Unemployment Insurance and Earnings Management
Earnings management labor economics unemployment risk
2015/5/14
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new...
Managing Audits to Manage Earnings: Th Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors
Managing Audits Manage Earnings Baiting Tactics on an Auditor’s Ability Earnings Management Errors
2014/10/28
This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client’s strategic use of techniques (e.g., baiting tactics) to prevent auditor...
Differentiating and Subdividing for Concept of Earnings Management
unreal accounting information earnings management profit manipulation agent theory Pareto improvement Xi’an Jiaotong University
2007/7/4
Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying...
Earnings Management: New Evidence Based on Deferred Tax Expense
Earnings Management deferred tax expense accruals
2014/5/27
We assess the usefulness of deferred tax expense in detecting earnings management. Assuming greater discretion under GAAP than under tax rules, and as-suming managers exploit such discretion to manage...