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A Review of the Earnings Management Literature and Its Implications for Standard Setting
Open accessAbstract
In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our review around questions likely to be of interest to standard setters. In particular, we review the empirical evidence on which specific accruals are used to manage earnings, the magnitude and frequency of any earnings management, and whether earnings management affects resource allocation in the economy. Our review also identifies a number of opportunities for future research on earnings management.
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Citations
Cited by
Earnings management and corporate governance: the role of the board and the audit committee
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003) · Journal of Corporate Finance · doi:10.1016/s0929-1199(02)00006-8 · Cited by 2,777
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Determinants of market reactions to restatement announcements
Palmrose, Z.-V., Richardson, V. J., & Scholz, S. (2004) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.06.003 · Cited by 1,259
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
Metadata
- Authors
- Healy, P. M., & Wahlen, J. M.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 1999-12-01
- Volume
- 13
- Issue
- 4
- Pages
- 365-383
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W4230336695
- Cited by
- 4,623
- References
- 0
- FWCI
- 132.52
- Type
- journal article
- Language
- en
- Open access
- green
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- Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons. https://doi.org/10.2308/acch.1999.13.4.365
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
