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Can I read Research Design Issues in Earnings Management Studies on EtoBox?
Research Design Issues in Earnings Management Studies by Maureen F. McNichols is a Business, Management and Accounting article available to read on EtoBox.
What is Research Design Issues in Earnings Management Studies about?
This paper discusses trade-os associated with three research designs commonly used in the earnings management literature: those based on aggregate accruals, those based on speci®c accruals and those based on the distribution of earnings after management. A key theme of the paper is that empirical procedures for aggregate accruals studies lag both our theories of incentives to manage accruals and our institutional knowledge of how accruals behave. Empirical ®ndings suggest that aggregate accruals models that do not consider long-term earnings growth are potentially misspeci®ed and can result in misleading inferences about earnings management behavior. It is suggested that future progress in the earnings management literature is more likely to come from application of speci®c accrual and distribution-based tests than from aggregate accruals tests.
Who reads Research Design Issues in Earnings Management Studies?
It is typically read by researchers, students, and practitioners in Business, Management and Accounting.
- Author
- Maureen F. McNichols
- Publisher
- Elsevier BV
- Published
- 2000
- Language
- EN
- Field
- Business, Management and Accounting (Social Sciences)