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Earnings management and earnings quality
Authors:Kin Lo  
Institution:aSauder School of Business, The University of British Columbia, 2053 Main Mall, Vancouver, BC, Canada V6T 1Z2
Abstract:Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar 2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al. 1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935–1974.] are used to illustrate the application of seven components of a crime scene investigation to earnings management research.
Keywords:Market efficiency  Earnings management  Earnings quality  Accounting fraud
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