Accruals Management to Meet or Beat Earnings Performance of Peer Firms Article

Barua, Abhijit, Kim, Jung Hoon, Yi, Sheng. (2026). Accruals Management to Meet or Beat Earnings Performance of Peer Firms . ACCOUNTING AND FINANCE, 66(1), 80-105. 10.1111/acfi.70119

cited authors

  • Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng

authors

publication date

  • March 1, 2026

published in

keywords

  • ANALYSTS
  • BEHAVIOR
  • Business & Economics
  • Business, Finance
  • COMPENSATION
  • CONTAGION
  • FORECASTS
  • INCENTIVES
  • INFORMATION
  • REAL ACTIVITIES
  • REVERSALS
  • RISK
  • Social Sciences
  • discretionary accruals
  • earnings management
  • peer performance
  • subsequent restatement

Digital Object Identifier (DOI)

publisher

  • WILEY

start page

  • 80

end page

  • 105

volume

  • 66

issue

  • 1