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Motives Of Earnings Management

Malek El Diri
Published 2018 · Economics

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The three main theories that explain earnings management suggest three main groups of motives for this phenomenon. According to contracting theory, contractual motives exist based on the conflicts in the contract terms between the firm and its stakeholders that are linked to firm performance. Bounded rationality theory implies the inefficiency of the market in reflecting firms’ intrinsic values and thus suggests the existence of capital market motives that influence firms’ stock values. Finally, external (third-party) motives arise from parties that have current or future interests in the firm and thus interfere in the way it communicates information to the stakeholders. The three groups of motives are not completely distinct because more than one theory may explain a specific motive. Such motives influence firm performance which, in turn, plays a mediating role in determining earnings management behaviour and thus can be identified as a distinct fourth group.
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Too Many Bells? Too Many Whistles? Corporate Governance in the Post Enron, Post Worldcom Era
Douglas M. Branson (2006)
10.2308/ACCR.2006.81.3.617
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
Benjamin C. Ayers (2006)
10.1002/MDE.1268
CEO compensation and the seasoned equity offering decision
Joseph F. Brazel (2006)
Executive Compensation and Short-Termist Behavior in Speculative Markets
Patrick Bolton (2006)
10.1016/J.JACCECO.2007.02.004
Industry product market competition and managerial incentives
C. Karuna (2007)
10.1016/J.JACCECO.2007.04.004
Intra-year shifts in the earnings distribution and their implications for earnings management
J. Kerstein (2007)
10.1111/j.1475-679X.2007.00238.x
Accounting Information, Disclosure, and the Cost of Capital
Richard A. Lambert (2007)
10.2308/ACCR.2008.83.1.157
Sec Scrutiny and the Evolution of Non-Gaap Reporting
K. Kolev (2007)
10.2308/ACCR.2007.82.1.27
Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence
Qintao Fan (2007)
10.2139/ssrn.969792
Do Firms Manage Earnings to Meet Dividend Thresholds?
N. D. Daniel (2007)
10.2308/ACCR.2007.82.4.1009
Do Cross‐Border Listing Firms Manage Earnings or Seize a Window of Opportunity?
G. Ndubizu (2007)
10.2139/ssrn.1014601
Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts
L. Davis (2007)
10.2139/SSRN.898644
Discretionary financial reporting: Items manipulated by IPO firms, and investors' increased awareness
Zvi Singer (2007)
10.1016/J.JACCPUBPOL.2006.10.001
INSTITUTIONAL INVESTOR TYPE, EARNINGS MANAGEMENT AND BENCHMARK BEATERS
P. Koh (2007)
10.1506/CAR.25.1.6
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World
Jere R. Francis (2008)
10.1016/J.JACCECO.2008.03.001
Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance
G. Gong (2008)
10.1016/J.JACCECO.2007.08.001
Is Accruals Quality a Priced Risk Factor
J. Core (2008)
10.2308/ACCR.2009.84.4.1255
Internal Audit Quality and Earnings Management
Douglas F. Prawitt (2008)
Corporate Governance and Real Earnings Management
Gnanakumar Visvanathan (2008)
10.1016/J.INTACC.2008.01.001
Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia
S. Siregar (2008)
10.1080/00014788.2009.9663347
Earnings management or forecast guidance to meet analyst expectations?
Vasiliki Athanasakou (2008)
Earnings management : emerging insights in theory, practice, and research
J. Ronen (2008)
10.1111/J.1475-679X.2008.00287.X
International Accounting Standards and Accounting Quality
Mary E. Barth (2008)
10.2139/ssrn.972446
Which CEO Characteristics and Abilities Matter?
S. Kaplan (2008)
10.2139/ssrn.875184
To Guide Or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance
J. Houston (2008)
10.2308/ACCR.2008.83.4.1041
Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers
K. Raman (2008)
10.2308/ACCR.2008.83.5.1347
Staggered Boards and Earnings Management
Yijiang Zhao (2008)
10.2308/ACCR.2008.83.1.185
Executive Stock Options, Missed Earnings Targets and Earnings Management
M. McAnally (2008)
10.1016/J.JACCECO.2007.05.002
Audit effort and earnings management
Constantinos V. Caramanis (2008)
10.2139/SSRN.1007066
Earnings Management and Earnings Quality
Kin Lo (2008)
10.1111/j.1468-5957.2008.02075.x
Insider Trading and Earnings Management
J. Sawicki (2008)
10.1016/J.JACCPUBPOL.2008.09.008
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
Thomas Jeanjean (2008)
10.1080/09638180802016718
R&D Expenditure and Earnings Targets
Beatriz García Osma (2009)
10.1016/J.JACCECO.2010.01.002
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
D. Cohen (2008)
10.1016/J.JFINECO.2007.05.008
Analyst Coverage and Earnings Management
F. Yu (2008)
10.2308/ACCR.2010.85.4.1131
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
Linda Smith Bamber (2008)
10.1016/J.JFINECO.2008.10.003
Opaque financial reports, R2, and crash risk
Amy P. Hutton (2009)
10.2308/ACCR.2010.85.1.315
Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital
John McInnis (2009)
10.2139/SSRN.1254642
Too busy to show up? An analysis of directors’ absences
P. Jiraporn (2009)
10.2139/ssrn.1361905
Market Competition and Earnings Management
Dalia Marciukaityte (2009)
10.1016/J.IRFA.2009.06.001
Earnings management and firm financial motives: A financial investigation of UK listed firms
G. Iatridis (2009)
10.1016/J.JACCECO.2009.03.001
Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors' Industry Expertise
F. Gul (2009)
10.1177/0148558X0902400401
The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras
Eli Bartov (2009)
10.1080/09638180903384643
The Relative Importance of Firm and Country Characteristics for Earnings Quality Around the World
Cristina Gaio (2009)
10.2139/ssrn.1158060
The Effects of Executives on Corporate Tax Avoidance
Scott D. Dyreng (2009)
10.2139/SSRN.1466319
Product Market Competition and Earnings Management: Some International Evidence
Song Xue (2009)
10.2308/ACCR.2009.84.6.1713
Capital Market Prices, Management Forecasts, and Earnings Management
A. Beyer (2009)
10.1016/J.JACCPUBPOL.2009.06.002
Family control, board independence and earnings management: Evidence based on Hong Kong firms
B. Jaggi (2009)
An Empirical Analysis of Earnings Management in Australia
Lan Sun (2009)
10.2308/ACCR.2010.85.1.195
Does Public Ownership of Equity Improve Earnings Quality?
Dan Givoly (2009)
10.2139/ssrn.1391803
Role of Institutional Investors in Corporate Governance
Manya Srivardhan (2009)
10.1111/J.1936-4490.2005.TB00378.X
Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?
Anwer S. Ahmed (2009)
10.2308/ACCR.2009.84.3.869
Board Committees, CEO Compensation, and Earnings Management
C. Laux (2009)
10.1080/00014788.2009.9663371
The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
Nuno Soares (2009)
10.1111/j.1468-5957.2010.02218.x
Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence
Al (Aloke) Ghosh (2010)
10.1111/J.1911-3846.2010.01005.X
To Guide or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance*: Causes and Consequences of Stopping Quarterly Earnings Guidance
J. Houston (2010)
10.1080/17449480.2010.511896
Have IFRS Affected Earnings Management in the European Union?
Susana Callao (2010)
10.1111/J.1911-3846.2011.01097.X
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*
Weili Ge (2011)
10.2308/ACCH-10025
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Wuchun Chi (2010)
10.2308/ACCR.2010.85.4.1303
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
Y. Fan (2010)
10.1111/J.1540-6261.2011.01685.X
Overconfidence and Early-Life Experiences: The Impact of Managerial Traits on Corporate Financial Policies
Ulrike Malmendier (2010)
10.2308/ACCR.2010.85.2.419
Information Content of Insider Trades Before and After the Sarbanes-Oxley Act
Francois Brochet (2010)
10.2308/ACCR.2010.85.4.1191
Oligopoly, Disclosure and Earnings Management
M. Bagnoli (2010)
10.2308/ACCR-10209
Is Earnings Quality Associated with Corporate Social Responsibility?
Yongtae Kim (2011)
10.2139/SSRN.2039711
Mandatory IFRS Adoption: The Trade-Off between Accrual and Real-Based Earnings Management
Elisabetta Ipino (2011)
10.1016/J.JACCECO.2010.06.004
Consistency in Meeting or Beating Earnings Expectations and Management Earnings Forecasts
William Kross (2011)
10.1016/J.INTACC.2012.07.003
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
Noor Houqe (2011)
10.19030/JBER.V7I8.2317
Earnings Management Effect In Different Stock Market Cycles
A. Daneshfar (2011)
10.2308/ACCR-10128
An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management
Somnath Das (2011)
10.1016/J.JCORPFIN.2011.04.004
Does CEO reputation matter for capital investments
Ming Jian (2011)
10.1177/0148558X11401219
Equity Incentives and Earnings Management
Q. Cheng (2011)
10.1177/0148558X11401218
Corporate Governance and Earnings Management in the Pre– and Post–Sarbanes-Oxley Act Regimes
Mahmud Hossain (2011)
10.2308/ACCH-50028
CFO/CEO-Board Social Ties, Sarbanes-Oxley, and Earnings Management
Gopal V. Krishnan (2011)
10.1111/J.1475-679X.2011.00431.X
Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
R. Gopalan (2011)
10.2308/ACCR-10037
Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
William R. Baber (2011)
10.1016/J.JFINECO.2011.10.011
Internal Corporate Governance, CEO Turnover, and Earnings Management
Sonali Hazarika (2011)
10.1093/RFS/HHR076
Managerial Attributes and Executive Compensation
J. Graham (2011)
10.2139/ssrn.1735009
Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
Beatriz Garcia Osma (2011)
10.2308/ACCR-10092
Overvaluation and the Choice of Alternative Earnings Management Mechanisms
Brad A. Badertscher (2011)
10.19030/JABR.V14I1.5726
Takeovers And Incentives For Earnings Management: An Empirical Analysis
Cintia M. Easterwood (2011)
10.19030/JBER.V7I2.2256
Strategic Sales Conversations As A Foundation For Effective Partnership Selling
C. Shepherd (2011)
10.2308/ACCR-10196
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
Amy Y. Zang (2011)
10.1111/J.1911-3846.2010.01059.X
Corporate Governance and Earnings Management by Classification Shifting
I. Haw (2011)
10.1016/J.JACCECO.2010.09.005
Why do CFOs Become Involved in Material Accounting Manipulations
Mei Feng (2011)
10.1177/0148558X11401212
Corporate Governance and Earnings Management in Family-Controlled Companies
A. Prencipe (2011)
10.1016/j.jaccpubpol.2012.10.003
Analyst Coverage, Earnings Management and Financial Development: An International Study
François Degeorge (2012)
10.1016/J.AOS.2011.11.001
Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation
Qiu Chen (2012)
10.1016/0167-7187(91)90058-S
Executive Compensation and Horizon Incentives: an Empirical Investigation
Shengnan Huang (2012)
10.2308/ACCR-10276
Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
M. Ogneva (2012)
10.1287/mnsc.1110.1487
Quantifying Managerial Ability: A New Measure and Validity Tests
Peter Demerjian (2012)
10.2139/ssrn.1270826
Income Smoothing and Idiosyncratic Volatility
Garen Markarian (2012)
10.2139/ssrn.1850228
The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations
V. Capkun (2013)
10.1016/J.JBANKFIN.2013.03.012
Product market power, industry structure, and corporate earnings management
Sudip Datta (2013)
10.1080/00014788.2013.785823
How far can we trust earnings numbers? What research tells us about earnings management
M. Walker (2013)
10.2308/ACCR-50318
Managerial Ability and Earnings Quality
Peter Demerjian (2013)
10.1111/jbfa.12064
Product Market Competition, Information and Earnings Management
Garen Markarian (2014)
10.2139/SSRN.660802
The Effect of Technical Default Cost on Discretionary Accounting Decisions
Hassan R. HassabElnaby (2014)
10.1016/0165-4101(85)90029-1
The effects of bonus schemes on accounting decisions
P. Healy (2015)
The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis
S. Cahan (2016)



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