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Research Design Issues in Earnings Management Studies
This paper discusses trade-offs associated with three research designs commonly used in the earnings management literature: those based on aggregate accruals, those based on specific accruals and those based on the distribution of earnings after management. A key theme of the paper is that empirical procedures for aggregate accruals studies lag both our theories of incentives to manage accruals and our institutional knowledge of how accruals behave. Empirical findings suggest that aggregate accruals models that do not consider long-term earnings growth are potentially misspecified and can result in misleading inferences about earnings management behavior. It is suggested that future progress in the earnings management literature is more likely to come from application of specific accrual and distribution-based tests than from aggregate accruals tests.
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Research design issues in earnings management studies
2000, Journal of Accounting and Public Policy
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Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A ...
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The paper aims to clarify the role of earnings management in the relationship between accruals and the market value of companies. Previous studies suggest that some managers, for providing a desirable image of their performance, manage their profits through distorting cash or accruals. Consequently, investors rely on this information and estimate inaccurate stability of accruals which lead to mispricing phenomenon. Finally, the returns earned by the investors will not be equal to the expected return and thus the accrual anomaly will be created.To this aim, two hypotheses were developed and three regression models were applied to analyze the data. To analyze and estimate the models employed, the financial information of 110 companies listed on the stock exchange between years 2008 to 2014 is used. A selective approach to test the hypotheses is studying cross-sectional data.After conducting statistical tests, the results showed that discretionary accruals through which earnings manage...
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This study is aimed to investigate the latest devel opments of Earnings Management (EM) researches around the globe. Furthermore, this stud y is aimed to describe the development of opportunistic EM researches in terms of (1) researc h methods used in EM; and (2) investors reactions related to the opportunistic EM. EM literatures published between 1990 and 2011 were r viewed. For the purpose of quality and focus of the study, 2010 journal ranking provid ed by the Excellence in Research for Australia (ERA) in the area of accounting (1501) wa s used to gather literatures through dozens of electronic journal databases subscribed b y the University. Summon search engine was used to find related articles on EM; then compi ling them in a database using Endnote X5. This study focuses on articles that examine manager ’s opportunistic behaviour on EM and its market reactions where there were 39 articles match ed. It is noted that EM measurements change overtime an d discretionary accrual rem...
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The present study investigates whether firms manipulate earnings to attain specific benchmarks (viz. zero and previous year's earnings) engage in opportunistic or signalling earnings management. Specifically, the study examines the relationship of discretionary accruals with the one year-ahead company performance. The study spans from 2012 to 2018 for 304 firms listed in India. The panel corrected standard error (PCSE) regression estimator is used for the analysis. Our analysis finds evidence of efficient earnings management. Specifically, we find that the discretionary accruals of firms that manage earnings to meet the previous year's profit have a significant positive association with future performance and signals the inside information about the future performance. Further, the results show weak evidence of the relationship between accrual earnings management and future performance among firms meeting zero earnings target. We also study how earnings management relates to the subsequent performance in the absence of earnings benchmarks. The findings show that managers, on average, undertake accrual earnings management to signal future performance.
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Earnings management is a financial reporting phenomenon which allows managers to present their financial reports for organisational or their personal benefits. It occurs when managers use their discretion in financial reporting to meet some predetermined target. High profile scams like Enron, WorldCom, and Satyam have raised a question mark on the veracity of financial statements. The present paper describes the earnings management concept and tries to provide a comprehensive synthesis of past studies regarding the drivers of earnings management and impact of corporate governance variables on earnings management practices. Research studies around a quarter of a century commencing from the year 1991 through 2016 published in national and international journals have been revisited to shed light on the earnings management behaviour of corporate sector across the world. The review reveals that the extent and type of earnings management depend on company's specific circumstances and unique managerial drivers. Motives related to capital market, management compensation contracts, external contracts and regulatory & political costs encourage the managers to manage corporate earnings. In addition, the result shows that good corporate governance significantly reduces the level of earnings management which plays a restraining role against earnings management and enhances the reliability of financial reporting. The paper provides novice researchers a bird's eye view of earnings management concept and the related issues. It also helps them to explore new ideas related to earnings management and provide insights to curb malpractices.
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Similar works Research Papers in EconomicsThis paper was published in Research Papers in Economics . Having an issue?Is data on this page outdated, violates copyrights or anything else? Report the problem now and we will take corresponding actions after reviewing your request. Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”
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636 Accesses 17 Citations Explore all metrics The Dechow et al. paper (2003, this issue) on the distribution of earnings raises an important question: why are earnings kinky? They conduct a number of tests of the earnings management explanation and do not find supportive evidence. They also provide evidence that a number of factors influence the magnitude of the discontinuity in earnings, suggesting that it is a poor proxy for the extent of earnings management. This discussion addresses the contribution of their study, the power of their tests and the implications for future research. This is a preview of subscription content, log in via an institution to check access. Access this articleSubscribe and save.
Price includes VAT (Russian Federation) Instant access to the full article PDF. Rent this article via DeepDyve Institutional subscriptions Similar content being viewed by others Earnings co-movements and earnings manipulationEarnings dynamics and profile heterogeneity: estimates from japanese panel data, real earnings management in the motion picture industry: strengthening the inferences from academic research. Beatty, A., B. Ke and K. Petroni. (2002). “Differential Earnings Management to Avoid Earnings Declines and Losses Across Publicly and Privately-held Banks.” The Accounting Review 77, 547-570. Google Scholar Beaver, W. H., M. F. McNichols and K. K. Nelson. (2003). “Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-casualty Insurance Industry.” Journal of Accounting and Economics , forthcoming. Burgstahler, D. and I. Dichev. (1997). “Earnings Management to Avoid Earnings Decreases and Losses.” Journal of Accounting and Economics 24, 99-126. Burgstahler, D. and M. Eames. (1998). “Management of Earnings and Analysts Forecasts.” Working Paper, University of Washington. Dechow, P. M., S. A. Richardson and I. A. Tuna. (2003). “Why Are Earnings Kinky? An Examination of the Earnings Management Explanation.” Review of Accounting Studies , this issue. Dechow, P. M., R. Sloan and A. Sweeney. (1995). “Detecting Earnings Management.” The Accounting Review 70:2, 193-225. Defond, M. and K. R. Subramanyam. (1998). “Auditor Changes and Discretionary Accruals.” Journal of Accounting and Economics 25, 35-67. Degeorge, F., J. Patel and R. Zeckhauser. (1999). “Earnings Management to Exceed Thresholds.” Journal of Business 72, 1-33. Doyle, A. C. (1994). The Memoirs of Sherlock Holmes . Oxford, England: Oxford University Press. Hayn, C. (1995). “The Information Content of Losses.” Journal of Accounting and Economics 20, 125-153. Huron Consulting Group. (2002). “A Study of Restatement Matters.” Downloaded from http:// www.huronconsultinggroup.com. Jones, J. J. (1991). “Earnings Management During Import Relief Investigations.” Journal of Accounting Research 29, 193-228. Kasznik, R. (1999). “On the Association Between Voluntary Disclosure and Earnings Management.” Journal of Accounting Research 37:1, 57-81. McNichols, M. F. (2000). “Research Design Issues in Earnings Management Studies.” Journal of Accounting and Public Policy 19, 313-345. McNichols, M. F. and G. P. Wilson. (1988). “Evidence of Earnings Management from the Provision for Bad Debts.” Journal of Accounting Research 26, 1-31. McNichols, M. F. (2002). “Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors.” The Accounting Review 77, 61-69. Download references Author informationAuthors and affiliations. Graduate School of Business, Stanford University, Stanford, CA, 94305 Maureen F. McNichols You can also search for this author in PubMed Google Scholar Rights and permissionsReprints and permissions About this articleMcNichols, M.F. Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”. Review of Accounting Studies 8 , 385–391 (2003). https://doi.org/10.1023/A:1024486000789 Download citation Issue Date : June 2003 DOI : https://doi.org/10.1023/A:1024486000789 Share this articleAnyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. Provided by the Springer Nature SharedIt content-sharing initiative
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Able to learn proactively, tackle issues and take accountability • Clear written and verbal expression of ideas; an active communicator Desirables: • Experience conducting clinical trials in Global Health indications including poverty-related and neglected diseases • Experience in study design and protocol development/writing ********* Benefits and Rewards: Read our handbook to learn about all the ways we’ll help you thrive personally and professionally: Novartis Life Handbook Commitment to Diversity and Inclusion: Novartis is committed to building an outstanding, inclusive work environment and diverse teams representative of the patients and communities we serve. Novartis Compensation and Benefit Summary: The pay range for this position at commencement of employment is expected to be between $136,800 - $205,200/year for Senior Clinical Scientist; however, while salary ranges are effective from 1/1/24 through 12/31/24, fluctuations in the job market may necessitate adjustments to pay ranges during this period. Further, final pay determinations will depend on various factors, including, but not limited to geographical location, experience level, knowledge, skills, and abilities. The total compensation package for this position may also include other elements, including a sign-on bonus, restricted stock units, and discretionary awards in addition to a full range of medical, financial, and/or other benefits (including 401(k) eligibility and various paid time off benefits, such as vacation, sick time, and parental leave), dependent on the position offered. 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Impact of Audit Fees on Earnings Management and Financial Risk: An Analysis of Corporate Finance Practices
Figures and Tables from this paper 49 ReferencesDiscussion of the quality of accruals and earnings: the role of accrual estimation errors.
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Research design issues in distributional tests for earnings managementRecent studies by Burgstahler and Dichev (1997), hereafter BD, and Degeorge et al. (1999), hereafter DPZ, contribute an innovative approach to testing for earnings management, by focusing on the density of the distribution of earnings after management. They both suggest that ...
Research Design Issues in Earnings Management Studies. 2000 Vol. 19 Issue 4-5 Pages 313-345. This paper discusses trade-offs associated with three research designs commonly used in the earnings management literature: those based on aggregate accruals, those based on specific accruals and those based on the distribution of earnings after ...
McNichols (2000) discusses research design issues in EM studies such as the choice between using specific vs. aggregated accruals. Taken together, we categorize the blue category into the ...
Research Design Issues in Studies Using Discretionary Accruals. Maureen F. McNichols, Maureen F. McNichols. Marriner S. Eccles Professor [email protected] ... In this commentary, we propose and discuss a set of suggestions for improving the research design of studies on earnings management that use discretionary accruals. Specifically, we ...
Download PDF. Research design issues in earnings management studies Maureen F. McNichols * Department of Accounting, Graduate School of Business, Stanford University, Stanford, CA 94305, USA Abstract This paper discusses trade-o s associated with three research designs commonly used in the earnings management literature: those based on ...
Research Design Issues in Studies Using Discretionary Accruals. M. McNichols Stephen R. Stubben. Business, Economics. Abacus. 2018. Because discretionary accruals are known to be noisy proxies of earnings management that often produce biased results, we argue that a correlation between discretionary accruals and a hypothesized….
Research Design Issues in Studies Using Discretionary Accruals. 32 Pages Posted: 7 May 2018. See all articles by Maureen F. McNichols Maureen F. McNichols. ... In this commentary, we propose and discuss a set of suggestions for improving the research design of studies on earnings management that use discretionary accruals. Specifically, we ...
Research Design Issues in Studies Using Discretionary Accruals. Abacus, Vol. 54, Issue 2, pp. 227-246, 2018. ... In this commentary, we propose and discuss a set of suggestions for improving the research design of studies on earnings management that use discretionary accruals. Specifically, we discuss suggestions for developing predictions ...
Over the past decades, earnings management (EM) has received the considerable attention of many scholars, practitioners, and regulators since it could result in less confidence and transparency in the financial market (Nguyen et al., 2021). The study of Hepworth was the first to introduce earnings man-agement in 1953 (Hepworth, 1953).
By Maureen F. McNichols; Research design issues in earnings management studies
"Research Design Issues in Studies Using Discretionary Accruals," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 227-246, June. Iatridis, George, 2010. " International Financial Reporting Standards and the quality of financial statement information ," International Review of Financial Analysis , Elsevier, vol. 19(3 ...
Research design issues in distributional tests for earnings management. Recent studies by Burgstahler and Dichev (1997), hereafter BD, and Degeorge et al. (1999), hereafter DPZ, contribute an innovative approach to testing for earnings management, by focusing on the density of the distribution of earnings after management.
"Research design issues in earnings management studies," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 313-345. Handle: RePEc:eee:jappol:v:19:y:2000:i:4-5:p:313-345. as ... Various research rankings in Economics. RePEc Genealogy. Who was a student of whom, using RePEc. RePEc Biblio. Curated articles & papers on ...
About this book. Earnings Management: Theory and Research is a scholarly study of earnings management. The book is aimed for scholars in accounting, finance, economics, and law. The authors address the following research questions: Why earnings are so important that firms feel compelled to manipulate them?
Research Design Issues in Studies Using Discretionary Accruals. Published in Abacus. A Journal of… 16 April 2018. Because discretionary accruals are known to be noisy proxies of earnings management that often produce biased results, we argue that a correlation between discretionary accruals and a hypothesized factor is generally not an ...
Our approach exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period. If the researcher has priors concerning the timing of the reversal, incorporating these priors can significantly improve the power and specification of tests for earnings management.
Earnings management: a three-decade analysis and future prospects. PurposeThis paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992-2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm ...
Our approach exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period. If the researcher has priors concerning the timing of the reversal, incorporating these priors can significantly improve the power and specification of tests for earnings management.
There is a remarkable growth in earnings management research, with 54% of publications emerging from 2016 to 2021, peaking at 226 papers in 2021. Kim Y. and Alahada M. are leading contributors with ten publications each, while Kim J.-B. stands out with an impressive 1,056 citations across eight documents.
The empirical research on earnings management has been marked by a few events that have had a great impact on the knowledge of earnings management; ... McNichols, M. (2000). Research design issues in earnings management studies. Journal of Accounting and Public Policy, 19, 313-345.
Research design issues in earnings management studies. Authors. Maureen F. McNichols; Publication date. Publisher. Abstract Abstract is not available. article; Similar works. Full text. Research Papers in Economics. Go to the repository landing page. Download from data provider. Last time updated on 06/07/2012.
of earnings management to identify threats to valid statistical inferences and to suggest possible remedies for the research design issues that arise. We focus our analysis primarily on the absolute value of discretionary ac-cruals, as this is the most commonly used unsigned measure of earnings
McNichols, M. F. (2000). "Research Design Issues in Earnings Management Studies." Journal of Accounting and Public Policy 19, 313-345. Google Scholar McNichols, M. F. and G. P. Wilson. (1988). "Evidence of Earnings Management from the Provision for Bad Debts." Journal of Accounting Research 26, 1-31.
As a Senior Clinical Sciences Trial Leader (Global Health) you will support the clinical science and operations of planning and executing translational medicine clinical trials. Collaborate across our global network. Partner with outstanding physicians and scientists. Build therapeutic area expertise. Revolutionize next-generation, digital and patient-centric trial design. Be always curious ...
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management. The financial information of 164 firms admitted to the Tehran Stock Exchange (TSE) was used from 2010 to 2019 (pre-COVID period) to achieve the research goal. Analysing data from the Tehran Stock Exchange firms, the study uncovers an ...