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Credit unions and earnings management to mitigate political scrutiny over tax-exempt status

Brushwood, James D.; Hall, Curtis M.; Lusch, Stephen J. - In: Journal of accounting and public policy 41 (2022) 4, pp. 1-19

Persistent link: https://www.econbiz.de/10013364351

Earnings management constraints and classification shifting

Abernathy, John L.; Beyer, Brooke; Rapley, Eric T. - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 600-626

Persistent link: https://www.econbiz.de/10010404058

Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq

Frost, Carol Ann; Guragai, Binod; Rapley, Eric T. - In: Advances in accounting : a research annual 38 (2017), pp. 46-62

Persistent link: https://www.econbiz.de/10011811258

Real earnings management by benchmark-beating firms : implications for future profitability

Beyer, Brooke D.; Nabar, Sandeep M.; Rapley, Eric T. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 59-84

Persistent link: https://www.econbiz.de/10011979044

Real Earnings Management by Benchmark-Beating Firms : Implications for Future Profitability

Beyer, Brooke - 2018

Prior studies document both an improvement and deterioration in the future operating performance of firms engaging in real earnings management (REM) to meet earnings benchmarks. These results suggest that some firms use REM to signal their favorable prospects, whereas others use REM...

Persistent link: https://www.econbiz.de/10012915584