Get Rethinking Valuation and Pricing Models now with O’Reilly online learning.
O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.
Tao Jiao∗, Gerard Mertens∗∗ and Peter Roosenboom∗∗∗
∗University of California, Irvine
∗∗Open University, Heerlen
11.2 Literature Review and Hypotheses Development
11.2.1 Benefits of earnings management
11.2.2 Costs of earnings management
22.214.171.124 Accruals reversal
126.96.36.199 Probability of detecting earnings management
11.3 Data and Variables
11.3.1 Sample selection
11.3.2 Earnings management measurement
11.3.3 Stock valuation measurement
11.3.4 Control variables
11.3.5 Descriptive statistics
11.4. Empirical Tests and Results
The current earnings management literature has examined earnings management ...