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Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio A. Melgarejo
Mauricio Melgarejo
Earnings Management And Its Implications, Michael Akers, Don Giacomino, Jodi L. Gissel
Earnings Management And Its Implications, Michael Akers, Don Giacomino, Jodi L. Gissel
Michael D. Akers
In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality. Staff Accounting Bulletin 101, Revenue Recognition in Financial Statements, which was issued in December 1999 in response to the Committee of Sponsoring Organizations of the Treadway Commission report, illustrates the importance of earnings to the SEC. The SEC and the public are demanding greater assurance about the quality of earnings. Notwithstanding the grave threat that abusive earnings-management practices pose to the reliability and accuracy of financial statements, the accounting profession may be reluctant …
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Jeffrey Archambault
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulatiori during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Marie E. Archambault
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulatiori during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …