Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation
This paper investigates whether maintaining a reputation for consistently beating analysts' earnings expectations can motivate executives to move from “within GAAP” earnings management to “outside of GAAP” earnings manipulation. We analyze firms subject to SEC enforcement actions and find that...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Wiley-Blackwell
2019
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| Online Access: | View Fulltext in Publisher |