Earnings management and earnings quality

Kin Lo

Journal of Accounting and Economics, 2008, vol. 45, issue 2-3, pages 350-357

Abstract: Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al. [1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935-1974.] are used to illustrate the application of seven components of a crime scene investigation to earnings management research.

Date: 2008

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Persistent link: http://EconPapers.repec.org/RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:350-357

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