A Review of the Earnings Management Literature and Its Implications for Standard Setting.¶
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365-383.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Researcher Degrees of Freedom
- In audit and accounting, the choice of inventory method, depreciation schedule, accrual timing, and segment definition gives the same forking structure for one underlying business.
This sourceDocuments the flexibility of accrual, inventory, and depreciation choices used to manage reported earnings — the forking-path structure for one underlying business.
Supported in partVerified against the publisher's abstract
The abstract reviews evidence on which accruals are used to manage earnings, backing accrual discretion but naming no inventory, depreciation, or segment choices.
“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”
- In audit and accounting, the choice of inventory method, depreciation schedule, accrual timing, and segment definition gives the same forking structure for one underlying business.
Verification¶
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Registry ID ref:164e508f1993 · see in the full table