Ibrahim, Salma; Xu, Li; Kalchev, Georgi; Deal, Candice … - In: Advances in Quantitative Analysis of Finance and Accounting 11 (2013), pp. 229-259
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items....