Intra-industry effects of earnings restatements due to accounting irregularities

Article Abstract:

The impact of earnings restatements of a firm on its rival firms, whose accounting irregularities are similar to that of the restating firm, is analyzed.

Capital funds & cash flow, Methods, Analysis, Accounting and auditing, Influence, Income statements, Financial accounting

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Accruals management to achieve earnings benchmarks: a comparison of pre-managed profit and loss firms

Article Abstract:

The differences in earnings benchmarks achieved by profitable and nonprofitable firms is examined and correlated to their accrual management behavior.

Forecasts, trends, outlooks, Evaluation, Forecasts and trends, Market trend/market analysis, Benchmarks, Benchmarking, Debt management, Benchmark

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Earnings management at rights issues thresholds - evidence from China

Article Abstract:

With reference to firms in China, the earnings management practices of American firms to meet the return on equity thresholds are discussed.

China, Economic aspects, Return on equity

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