A Review of the Earnings Management Literature and Its Implications for Standard Setting
-
- Paul M. Healy
- Harvard University.
-
- James M. Wahlen
- Indiana University Bloomington.
この論文をさがす
説明
<jats:p>In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our review around questions likely to be of interest to standard setters. In particular, we review the empirical evidence on which specific accruals are used to manage earnings, the magnitude and frequency of any earnings management, and whether earnings management affects resource allocation in the economy. Our review also identifies a number of opportunities for future research on earnings management.</jats:p>
収録刊行物
-
- Accounting Horizons
-
Accounting Horizons 13 (4), 365-383, 1999-12-01
American Accounting Association
