Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

@inproceedings{Dechow2000EarningsMR,
  title={Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators},
  author={Patricia M. Dechow and Douglas J. Skinner},
  year={2000}
}
SYNOPSIS: We address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and reguiators. Practitioners and reguiators often see earnings management as pervasive and probiematic—and in need of immediate remediai action. Academics are more sanguine, unwiiiing to beiieve that earnings management is activeiy practiced by most firms or that the earnings management that does exist should necessarily concern investors. We explore the… CONTINUE READING

From This Paper

Figures, tables, and topics from this paper.

Citations

Publications citing this paper.
SHOWING 1-10 OF 296 CITATIONS

FILTER CITATIONS BY YEAR

2002
2019

CITATION STATISTICS

  • 37 Highly Influenced Citations

  • Averaged 24 Citations per year over the last 3 years

References

Publications referenced by this paper.
SHOWING 1-10 OF 26 REFERENCES

Managerial behavior and the bias in analysts' earnings forecasts

  • L. D. Brown
  • Journal of Accounting and Economics
  • 1998
Highly Influential
7 Excerpts

Do stock prices fully refiect information in accruals and cash fiows about future earnings

  • R. G. Sloan
  • The Accounting Review
  • 1996
Highly Influential
7 Excerpts

Why firms voluntarily disclose bad news

  • D. J. Skinner
  • Journal of Accounting Research 32 (Spring): 38-60…
  • 1994
Highly Influential
5 Excerpts

Earnings momentum and earnings management

  • L. A. Myers, D. J. Skinner.
  • Working paper. University of Michigan.
  • 2000

The relation between analysts' forecasts

  • A. P. Hutton, R. G. Sloan
  • 2000

A review ofthe earnings management literature

  • P. M. Healy, J. M. Wahlen
  • 1999
1 Excerpt

Market rewards associated with patterns

  • M. E. Berkeley. Barth, J. A. Elliott, M. W. Finn
  • 1999

Similar Papers

Loading similar papers…