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Discussion of “Performance, growth and earnings management”

Venky Nagar ()
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Venky Nagar: University of Michigan

Review of Accounting Studies, 2006, vol. 11, issue 2, No 9, 335-337

Abstract: Abstract In an economy of firms with varying levels of performance, which firms are more likely to manage their earnings? The conference paper by Lee, Li, and Yue provides a promising approach to disentangle economic performance from earnings management in large-sample settings. The authors develop an analytical signaling model of earnings management in an economy and confront its equilibrium predictions with the data.

Keywords: Earnings management; Signaling; M41; G12 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.1007/s11142-006-9010-3

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