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Earnings Management and the Revelation Principle

Glover, Jonathan C.; Arya, Anil; Sunder, Shyam NMI - School of Management, Yale University - 1999

When the Revelation Principle (RP) holds, managing earnings confers no advantage over revelation. We construct an explanation for earnings management that is based on limitations on owners? ability to make commitments (a violation of the RP?s assumptions). Traditionally, earnings management is...

Persistent link: https://www.econbiz.de/10005587013

The effects of joint cost allocation on intra-firm trade : a comparison of insulating and non-insulating approaches

Arya, Anil; Glover, Jonathan C.; Mittendorf, Brian - In: Journal of management accounting research : JMAR 29 (2017) 2, pp. 1-10

Persistent link: https://www.econbiz.de/10011924707

On the upsides of aggregation

Arya, Anil; Glover, Jonathan C. - In: Journal of management accounting research : JMAR 26 (2014) 2, pp. 151-166

Persistent link: https://www.econbiz.de/10010480129

Are Unmanaged Earnings Always Better for Shareholders?

Arya, Anil; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 17 (2003), pp. 111-116

Persistent link: https://www.econbiz.de/10007032409

Articles - Inferring Transactions from Financial Statements

Arya, Anil; Fellingham, John C.; Glover, Jonathan C.; … - In: Contemporary accounting research : a journal of the … 17 (2000) 3, pp. 365-386

Persistent link: https://www.econbiz.de/10006981101

Capital Budgeting: Some Exceptions to the Net Present Value Rule

Arya, Anil; Fellingham, John C.; Glover, Jonathan C. - In: Issues in accounting education 13 (1998) 3, pp. 499-508

Persistent link: https://www.econbiz.de/10006392505

The Interaction Between Decision and Control Problems and the Value of Information

Arya, Anil; Glover, Jonathan C.; Sivaramakrishnan, K. - In: The accounting review : a journal of the American … 72 (1997) 4, pp. 561-574

Persistent link: https://www.econbiz.de/10007364179