Madhogarhia, Pawan; Sutton, Ninon K.; Kohers, Theodor - In: Applied financial economics 19 (2009) 22/24, pp. 1767-1778
This research examines the earnings management practices of growth versus value firms. We predict that growth firms have more incentive to 'manage their earnings' and that they do so more aggressively as compared to value firms. The primary reason for this behaviour is that information...