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Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Open accessAbstract
We address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators. Practitioners and regulators often see earnings management as pervasive and problematic—and in need of immediate remedial action. Academics are more sanguine, unwilling to believe that earnings management is actively practiced by most firms or that the earnings management that does exist should necessarily concern investors. We explore the reasons for these different perceptions, and argue that each of these groups may benefit from some rethinking of their views about earnings management.
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Cited by
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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
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Metadata
- Authors
- Dechow, P. M., & Skinner, D. J.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 2000-06-01
- Volume
- 14
- Issue
- 2
- Pages
- 235-250
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W3122028149
- Cited by
- 1,930
- References
- 0
- FWCI
- 111.36
- Type
- journal article
- Language
- en
- Open access
- green
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- Dechow, P. M., & Skinner, D. J. (2000). Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators. Accounting Horizons. https://doi.org/10.2308/acch.2000.14.2.235
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
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.
