This paper examines the relation between tournament incentives and reserve management. We find a positive relation … reserve management. Unlike the literature, we do not find a positive relation between tournament incentive and profits (risk …

I contribute to the extensive earnings management literature by examining the effect of market competition on the … relationship between managerial ability and earnings management. The results show that in the face of increased competition, high … quality managers manipulate earnings via accruals rather than more costly real earnings management. As a result, competition …

This paper studies how investors infer CEO commitment to honesty from earnings management and how these perceptions … honesty when they infer that the CEO engaged less in earnings management. For investment decisions, a one standard deviation …

uncertainty in forward-looking statements in the Management Discussion and Analysis section of 10-K reports to measure the …

earning management incentives than the traditional measures do, while the presence of underreserving by financially weak …

This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the … period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptc-filing, (b) whether … qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms …