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Does litigation deter or encourage real earnings management

Huang, Sterling; Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 251-278

Persistent link: https://www.econbiz.de/10012254260

Voluntary disclosure incentives and earnings informativeness

Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708

Persistent link: https://www.econbiz.de/10009659705

Earnings management through real activities manipulation

Roychowdhury, Sugata - In: Journal of accounting & economics 42 (2006) 3, pp. 335-370

Persistent link: https://www.econbiz.de/10003378286

Discussion of "The numbers game in the pre- and post-Sarbanes-Oxley eras"

Roychowdhury, Sugata - In: Journal of accounting, auditing & finance 24 (2009) 4, pp. 535-541

Persistent link: https://www.econbiz.de/10003907790

When and Why Do IPO Firms Manage Earnings?

Ertimur, Yonca - 2017

There is significant disagreement about whether, when and why IPO firms manage earnings. We contribute to the literature by precisely identifying the timing and motives behind earnings management by IPO firms. We emphasize that the period around IPO is characterized by two distinct events: the...

Persistent link: https://www.econbiz.de/10012970447

When and why do IPO firms manage earnings?

Sletten, Ewa; Ertimur, Yonca; Sunder, Jayanthi; Weber, … - In: Review of accounting studies 23 (2018) 3, pp. 872-906

Persistent link: https://www.econbiz.de/10011900438

Marital Status and Earnings Management (A Note)

Hilary, Gilles - 2018

In this note, we examine the effect of CEO marital status on the riskiness of financial reporting. Using multiple proxies, we find that firms headed by a single CEO display a higher degree of earnings management than those headed by a married CEO. The effect is economically significant. Our...

Persistent link: https://www.econbiz.de/10012935173

Martial status and earnings management

Hilary, Gilles; Huang, Sterling; Xu, Yanping - In: European accounting review 26 (2017) 1, pp. 153-158

Persistent link: https://www.econbiz.de/10011703365

Management of earnings through the manipulation of real activities that affect cash flow from operations

Roychowdhury, Sugata - 2004

Persistent link: https://www.econbiz.de/10003777141

Understanding discretion in conservatism : an alternative viewpoint

Roychowdhury, Sugata; Martin, Xiumin - In: Journal of accounting & economics 56 (2013) 2/3, pp. 134-146

Persistent link: https://www.econbiz.de/10010243021