Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms Article

Barua, Abhijit, Legoria, Joseph, Moffitt, Jacquelyn Sue. (2006). Accruals management to achieve earnings benchmarks: A comparison of pre-managed profit and loss firms . JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 33(5-6), 653-670. 10.1111/j.1468-5957.2006.00017.x

keywords

  • Business & Economics
  • Business, Finance
  • DISCRETIONARY-ACCRUALS
  • EMPIRICAL-RESEARCH
  • EXPECTATIONS
  • FORECAST ERRORS
  • PREDICTABILITY
  • REWARDS
  • SURPRISES
  • Social Sciences
  • TEMPORAL ANALYSIS
  • THRESHOLDS
  • VALUATION
  • abnormal accruals
  • accruals management
  • analysts' forecasts
  • earnings benchmarks
  • pre-managed earnings

Digital Object Identifier (DOI)

publisher

  • WILEY

start page

  • 653

end page

  • 670

volume

  • 33

issue

  • 5-6