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Finance and Financial Management Commons™
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Full-Text Articles in Finance and Financial Management
Why Is A New Index Needed?, Shama Ahmed
Why Is A New Index Needed?, Shama Ahmed
Business Review
Stock Market, Indices, Finance
Why Do Firms Manage Their Earnings?, Zeeshan Ahmed
Why Do Firms Manage Their Earnings?, Zeeshan Ahmed
Business Review
The topic of corporate earnings management has not only generated a great deal of media attention but it also has become a source of serious concern to regulators and policymakers. In the wake of the events that shook investors’ confidence in the American financial reporting system in late 2001 and early 2002, the earnings management practices of firms have come under fire by shareholders groups, institutional investors and the financial press alike. To some extent, regulators have responded by proposing and enacting new rules and regulations1. Likewise, accounting and financial researchers are increasingly probing into this topic. Prior studies identify …