Chan, Konan; Jegadeesh, Narasimhan; Sougiannis, Theodore - In: Review of Quantitative Finance and Accounting 22 (2004) 2, pp. 97-121
Earnings manipulation has become a widespread practice for US corporations. However, most studies in the literature focus on whether certain incentives would facilitate managers to manipulate earnings and there has been little evidence documenting the consequences of earnings manipulation. This...