Competition Culture and Earnings Management

Terry Harris ()
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Terry Harris: Durham University

Chapter Chapter 8 in Competition Culture and Corporate Finance, 2023, pp 165-190 from Springer

Abstract: Abstract In recent decades, earnings manipulation has attracted significant attention from researchers and regulators around the globe (see e.g., Healy in Journal of Accounting and Economics 7:85–107, 1985; Kothari et al. in Journal of Accounting and Economics 39:163–197, 2005; Bergstresser and Philippon in Journal of Financial Economics 80:511–529, 2006; Fan et al. in Journal of Banking & Finance 107, 2019; Jiang et al. in Journal of Corporate Finance 64, 2020; Lara et al. in Journal of Accounting and Public Policy 39, 2020; Bertomeu et al. in Management Science 67:5145–5162, 2021). This is in part due to the suggestion that the deliberate misrepresentation of reported financial performance results in earnings reflecting the desires of management as opposed to the financial performance of the firm and the danger this poses for the investing public.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-30156-8_8

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DOI: 10.1007/978-3-031-30156-8_8

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