WebWe examine contagion in earnings management using 2,376 restatements announced during the years 1997–2008. Controlling for industry and firm characteristics, firms are more likely to begin managing earnings after the public announcement of a restatement by another firm in their industry or neighborhood. WebWe examine contagion in earnings management using 2,376 restatements announced during the years 1997-2008. Controlling for industry and firm characteristics, firms are …
Evidence on Contagion in Earnings Management The Accounting …
WebWe examine contagion in earnings management using 2,376 restatements announced during the years 1997-2008. Controlling for industry and firm characteristics, firms are … WebAccounting Quality, Contagion, Earnings Quality, Information Transfer. 2. Stock Repurchases as an Earnings Management Device ... Stock repurchases, earnings management, benchmarks. Stock Repurchases as an Earnings Management Device. ... Evidence that Capital Markets Learn from Academic Research: Earnings Surprises and … the don mug
EVIDENCE ON CONTAGION IN EARNINGS MANAGEMENT
WebNov 1, 2015 · ABSTRACT. We examine contagion in earnings management using 2,376 restatements announced during the years 1997–2008. Controlling for industry and … WebWe examine contagion in earnings management using 2,376 restatements announced during the years 1997-2008. Controlling for industry and firm characteristics, firms are … Webcontagion effect of earning restatements from the investor’s perspective, and find that when a firm restates, the peer firms in the same industry also experience stock price declines. Existing studies on earnings management treat earnings management from a firm specific perspective (e.g., Healy 1985; Jones 1991). However, corporate behaviors are the don mobster