Detecting earnings management using cross-sectional abnormal accruals models

Article Abstract:

Research into models used to assess unusual accruals in accounting statements is presented, with focus on whether the models are efficient in indicating whether the accruals are being used to distort earnings.

Research, Practice, Executives, Assets (Accounting)

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The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel

Article Abstract:

The results of adverse rulings by the British Financial Reporting Review Panel concerning financial statements are investigated. Those firms with defective statements apparently perform better in later periods are are only suffering from a temporary setback.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Standards, Statistical Data Included, Corporations, Business enterprises, Financial statements, United Kingdom. Financial Reporting Committee

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Board monitoring and earnings management: do outside directors influence abnormal accruals?

Article Abstract:

A study is conducted to analyze the role of board members in managing the earnings of a firm. The study clearly distinguishes the contributions of outside board members and insiders on the earnings management of United Kingdom companies.

Corporate Profits, Management dynamics, Analysis, Management, Profit, Profits, Company business management, Boards of directors

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