OF THE EARNINGS MANAGEMENT LITERATURE AND ITS IMPLICATIONS FOR STANDARD SETTING

@inproceedings{Healy1999OFTE,
  title={OF THE EARNINGS MANAGEMENT LITERATURE AND ITS IMPLICATIONS FOR STANDARD SETTING},
  author={Paul Healy and J. Wahlen and G. Miller and C. Noe and K. Petroni},
  year={1999}
}
  • Paul Healy, J. Wahlen, +2 authors K. Petroni
  • Published 1999
  • 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 a rich set of questions likely to be of interest to standard setters. Specifically, 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… CONTINUE READING
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