• DOI:10.2139/ssrn.156445
Corpus ID: 2482432

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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