Loading…
Earnings management: a perspective
Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income-increasing earnings management, income-decrea...
Saved in:
| Published in: | Managerial finance 2001, Vol.27 (12), p.3-17 |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Subjects: | |
| Citations: | Items that this one cites Items that cite this one |
| Online Access: | Get full text |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| cited_by | cdi_FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543 |
|---|---|
| cites | cdi_FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543 |
| container_end_page | 17 |
| container_issue | 12 |
| container_start_page | 3 |
| container_title | Managerial finance |
| container_volume | 27 |
| creator | Beneish, Messod D |
| description | Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income-increasing earnings management, income-decreasing earnings management and specific contexts, e.g. financial institutions with regulatory constraints. Concludes that, although the evidence is limited, managers are more likely to manipulate income up rather than down; and identifies some opportunities for further research. |
| doi_str_mv | 10.1108/03074350110767411 |
| format | article |
| fullrecord | <record><control><sourceid>proquest_istex</sourceid><recordid>TN_cdi_istex_primary_ark_67375_4W2_60DP0FF1_2</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>280647691</sourcerecordid><originalsourceid>FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543</originalsourceid><addsrcrecordid>eNqNkD1PwzAQhi0EEqXwA9iqDmwBnz8TNlQaQKoEA4jRcpJLlZIv7BTBv8dVEAMMIA8n-573Xt9LyCnQcwAaX1BOteCShotWWgDskQloGUc6PO-Tya4fBSA-JEfebygFJkBOyHxpXVu1az9rbGvX2GA7XM7srEfne8yH6g2PyUFpa48nX3VKntLl4-I2Wt3f3C2uVlHOWTxEwTiOGeSylIrxMuMFLcMpMiwyLkBkikvBRaJyppJcFAoBWKEyiRZlFlpTcjbO7V33ukU_mKbyOda1bbHbesO5UBwS_jcIFJKYqQDOf4CbbuvasIRhwFT4b8ICBCOUu857h6XpXdVY92GAml225le2QRONmsoP-P4tsO7FKM21NOKZGUWvH2iagtl50JEP-TpbF_-w-AT3PIUm</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>212678892</pqid></control><display><type>article</type><title>Earnings management: a perspective</title><source>ABI/INFORM global</source><source>Emerald:Jisc Collections:Emerald Subject Collections HE and FE 2024-2026:Emerald Premier (reading list)</source><creator>Beneish, Messod D</creator><creatorcontrib>Beneish, Messod D</creatorcontrib><description>Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income-increasing earnings management, income-decreasing earnings management and specific contexts, e.g. financial institutions with regulatory constraints. Concludes that, although the evidence is limited, managers are more likely to manipulate income up rather than down; and identifies some opportunities for further research.</description><identifier>ISSN: 0307-4358</identifier><identifier>EISSN: 1758-7743</identifier><identifier>DOI: 10.1108/03074350110767411</identifier><language>eng</language><publisher>Patrington: MCB UP Ltd</publisher><subject>Accounting policies ; Accounting research ; Corporate finance ; Creative accounting ; Earnings ; Earnings management ; Financial reporting ; Fraud ; Incentives ; Income ; Investigations ; Investors ; Islam ; Motivation ; Operating leases</subject><ispartof>Managerial finance, 2001, Vol.27 (12), p.3-17</ispartof><rights>MCB UP Limited</rights><rights>Copyright Barmarick Press 2001</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543</citedby><cites>FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.proquest.com/docview/212678892/fulltextPDF?pq-origsite=primo$$EPDF$$P50$$Gproquest$$H</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/212678892?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,780,784,4024,11688,27923,27924,27925,36060,36061,44363,74895</link.rule.ids></links><search><creatorcontrib>Beneish, Messod D</creatorcontrib><title>Earnings management: a perspective</title><title>Managerial finance</title><description>Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income-increasing earnings management, income-decreasing earnings management and specific contexts, e.g. financial institutions with regulatory constraints. Concludes that, although the evidence is limited, managers are more likely to manipulate income up rather than down; and identifies some opportunities for further research.</description><subject>Accounting policies</subject><subject>Accounting research</subject><subject>Corporate finance</subject><subject>Creative accounting</subject><subject>Earnings</subject><subject>Earnings management</subject><subject>Financial reporting</subject><subject>Fraud</subject><subject>Incentives</subject><subject>Income</subject><subject>Investigations</subject><subject>Investors</subject><subject>Islam</subject><subject>Motivation</subject><subject>Operating leases</subject><issn>0307-4358</issn><issn>1758-7743</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2001</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><recordid>eNqNkD1PwzAQhi0EEqXwA9iqDmwBnz8TNlQaQKoEA4jRcpJLlZIv7BTBv8dVEAMMIA8n-573Xt9LyCnQcwAaX1BOteCShotWWgDskQloGUc6PO-Tya4fBSA-JEfebygFJkBOyHxpXVu1az9rbGvX2GA7XM7srEfne8yH6g2PyUFpa48nX3VKntLl4-I2Wt3f3C2uVlHOWTxEwTiOGeSylIrxMuMFLcMpMiwyLkBkikvBRaJyppJcFAoBWKEyiRZlFlpTcjbO7V33ukU_mKbyOda1bbHbesO5UBwS_jcIFJKYqQDOf4CbbuvasIRhwFT4b8ICBCOUu857h6XpXdVY92GAml225le2QRONmsoP-P4tsO7FKM21NOKZGUWvH2iagtl50JEP-TpbF_-w-AT3PIUm</recordid><startdate>2001</startdate><enddate>2001</enddate><creator>Beneish, Messod D</creator><general>MCB UP Ltd</general><general>Emerald Group Publishing Limited</general><scope>BSCLL</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>0U~</scope><scope>1-H</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>8AO</scope><scope>8FI</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FYUFA</scope><scope>F~G</scope><scope>K6~</scope><scope>K8~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>M0T</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope><scope>7TA</scope><scope>8FD</scope><scope>JG9</scope></search><sort><creationdate>2001</creationdate><title>Earnings management: a perspective</title><author>Beneish, Messod D</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2001</creationdate><topic>Accounting policies</topic><topic>Accounting research</topic><topic>Corporate finance</topic><topic>Creative accounting</topic><topic>Earnings</topic><topic>Earnings management</topic><topic>Financial reporting</topic><topic>Fraud</topic><topic>Incentives</topic><topic>Income</topic><topic>Investigations</topic><topic>Investors</topic><topic>Islam</topic><topic>Motivation</topic><topic>Operating leases</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Beneish, Messod D</creatorcontrib><collection>Istex</collection><collection>CrossRef</collection><collection>Global News & ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>ABI Complete</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting & Tax Database (Proquest)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Pharma Collection</collection><collection>Hospital Premium Collection</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax & Banking Collection</collection><collection>ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central</collection><collection>Health Research Premium Collection</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection</collection><collection>DELNET Management Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM global</collection><collection>ProQuest Health Management</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><collection>Materials Business File</collection><collection>Technology Research Database</collection><collection>Materials Research Database</collection><jtitle>Managerial finance</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Beneish, Messod D</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Earnings management: a perspective</atitle><jtitle>Managerial finance</jtitle><date>2001</date><risdate>2001</risdate><volume>27</volume><issue>12</issue><spage>3</spage><epage>17</epage><pages>3-17</pages><issn>0307-4358</issn><eissn>1758-7743</eissn><abstract>Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income-increasing earnings management, income-decreasing earnings management and specific contexts, e.g. financial institutions with regulatory constraints. Concludes that, although the evidence is limited, managers are more likely to manipulate income up rather than down; and identifies some opportunities for further research.</abstract><cop>Patrington</cop><pub>MCB UP Ltd</pub><doi>10.1108/03074350110767411</doi><tpages>15</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0307-4358 |
| ispartof | Managerial finance, 2001, Vol.27 (12), p.3-17 |
| issn | 0307-4358 1758-7743 |
| language | eng |
| recordid | cdi_istex_primary_ark_67375_4W2_60DP0FF1_2 |
| source | ABI/INFORM global; Emerald:Jisc Collections:Emerald Subject Collections HE and FE 2024-2026:Emerald Premier (reading list) |
| subjects | Accounting policies Accounting research Corporate finance Creative accounting Earnings Earnings management Financial reporting Fraud Incentives Income Investigations Investors Islam Motivation Operating leases |
| title | Earnings management: a perspective |
| url | http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-28T04%3A28%3A33IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_istex&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Earnings%20management:%20a%20perspective&rft.jtitle=Managerial%20finance&rft.au=Beneish,%20Messod%20D&rft.date=2001&rft.volume=27&rft.issue=12&rft.spage=3&rft.epage=17&rft.pages=3-17&rft.issn=0307-4358&rft.eissn=1758-7743&rft_id=info:doi/10.1108/03074350110767411&rft_dat=%3Cproquest_istex%3E280647691%3C/proquest_istex%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c328t-1078821c5f5623fb3d0f0f0dbedb3414b63543496c269c4d6e112d6b5eae5b543%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=212678892&rft_id=info:pmid/&rfr_iscdi=true |