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. Firms can manipulate earnings downward by delaying revenue recognition …

In this paper we examine the relationship between the strength of a firm's shareholders rights, as part of their … executives. Specifically, we examine the strength of shareholders rights and the reported levels of discretionary accounting …'s financial reporting executives, leading to reduced earnings management attempts by financial executives and higher quality …

Presumably, shareholder rights aim to better align the actions of managers with the interests of shareholders; however … earnings. We document that when shareholder rights are stronger, managers are more likely to manage earnings upward to meet … analyst expectations or last year's EPS. The greater propensity of firms with strong shareholder rights to manage earnings to …

The setting of earnings targets is frequently used by corporate managers to reduce the volatility of reported earnings … earnings reports as successive samples drawn from the underlying earnings generation process. The results indicate substantial … reductions in earnings volatility that are remarkably resilient to inaccuracies in targets and increase over reporting periods …

We examine how shareholders' trust in managers is affected by the outcome of earnings management (inconsistent vs …. consistent with shareholders' interests) and the method of earnings management (accruals vs. real methods). Using a controlled … their interests above shareholders' interests and/or when the method of earnings management suggests that managers …

We examine how shareholders' trust in managers is affected by (1) the outcome of earnings management (inconsistent vs …. consistent with shareholders' interests) and (2) the method of earnings management (accruals vs. real methods). Using a … have put their interests above shareholders' interests and/or when the method of earnings management suggests that managers …