The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Open accessAbstract
SYNOPSIS This short essay addresses the inordinate amount of attention given in the literature to two seemingly widely-held but questionable beliefs: that a major role of financial reporting is providing new information for equity investors, and that “earnings management” is rampant. In this essay, I discuss these beliefs, indicate why I consider them “most incorrect,” and offer conjectures on why they have not been corrected.
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Cites
Efficient capital markets: A review of theory and empirical work
Fama, E. F. (1970) · The Journal of Finance · doi:10.2307/2325486 · Cited by 13,635
Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
Jensen (Deceased), M. C., & Meckling, W. H. (1998) · doi:10.2139/ssrn.94043 · Cited by 2,749
The relevance of the value-relevance literature for financial accounting standard setting
Holthausen, R. W., & Watts, R. L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00029-5 · Cited by 1,742 · cited 2×
“Ball and Shivakumar (2008, p. 976) conclude that quarterly earnings 1 This issue is debated in Barth, Beaver and Landsman, (2001) and Holthausen and Watts (2001). announcements are associated with 1% - 2% of the total annual amount of information incorporated in stock prices and with approximately…”
Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
KANODIA, C., & SAPRA, H. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12109 · Cited by 316
Demiraj, R., Dsouza, S., & Abiad, M. (2022) · Risks · doi:10.3390/risks10120236 · Cited by 44
Economic downturns and working capital management practices: A qualitative enquiry
Simon, S., Sawandi, N., Kumar, S., & El-Bannany, M. (2021) · Qualitative Research in Financial Markets · doi:10.1108/qrfm-09-2020-0181 · Cited by 25
Metadata
- Authors
- Ball, R.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2013
- Volume
- 27
- Issue
- 4
- Pages
- 847-853
- ISSN
- 0888-7993 (ISSN-L)
- 1556-5068
- OpenAlex
- W3124692538
- Cited by
- 258
- References
- 3
- FWCI
- 78.11
- Type
- journal article
- Language
- en
- Open access
- green
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- Ball, R. (2013). Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2211288
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