Does Earnings Management Affect Firms' Investment Decisions?

This paper examines whether firms manipulating their reported financial results make suboptimal investment decisions. We examine fixed asset investments for a large sample of public companies during the 1978-2002 period and document that firms that manipulate their earnings-firms investigated by the...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	The Accounting review 2008-11, Vol.83 (6), p.1571-1603
Hauptverfasser:	McNichols, Maureen F., Stubben, Stephen R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting irregularities Accounting research Business investment Capital investments Cash flow Corporate finance Creative accounting Decision making Earnings Earnings management Financial accounting Financial investments Financial services industries Fixed assets Investment decision Investment decisions Investment management companies Investment policy Investment strategies Litigation Statistical median Studies U.S.A
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!