The Balance Sheet as an Earnings Management Constraint

The balance sheet accumulates the effects of previous accounting choices, so the level of net assets partly reflects the extent of previous earnings management. We predict that managers' ability to optimistically bias earnings decreases with the extent to which the balance sheet overstates net...

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Veröffentlicht in:	The Accounting review 2002-01, Vol.77 (s-1), p.1-27
Hauptverfasser:	Barton, Jan, Simko, Paul J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Analytical forecasting Asset management Balance sheets Coefficients Creative accounting Earnings forecasting Financial statements Management Mathematical independent variables Net assets Profit Sales operations Variable coefficients
Online-Zugang:	Volltext
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