Credit Rationing, Earnings Manipulation, and Renegotiation-Proof Contracts∗ Tomoya Nakamura† Abstract This paper considers the situation where a manager borrows funds…
The Detection of Earnings Manipulation: The Three Phase Cutting Plane Algorithm using Mathematical Programming Burcu Dikmena∗ Güray Küçükkocaoğlub ABSTRACT The primary…
Corporate Governance and Earnings Manipulation: Empirical Analysis of Non-Financial Listed Firm of Pakistan Muhammad Ilyas * , Ihtisham Khan † , Muhammad Nisar Khan ‡…
8/13/2019 Cost of Earnings Manipulation 1/518/13/2019 Cost of Earnings Manipulation 2/511. IntroductionFraudulent financial reporting imposes a huge cost on financial markets.…
The Detection of Earnings Manipulation Messod D Beneish* June 1999 Comments Welcome * Associate Professor Indiana University Kelley School of Business 1309 E 10th Street…
©2013 CFA Institute Earnings Manipulation and Expected Returns Messod d. Beneish, Charles M.C. Lee, and d. Craig Nichols An accounting-based earnings manipulation detection
Microsoft Word - Accounting.fraud.August.3.2006.docKeith J. Crocker Joel Slemrod Working Paper 12645 http://www.nber.org/papers/w12645 Cambridge, MA 02138 October 2006 The
Microsoft Word - CG Dec 28 2012.docxManagerial Ownership and Retention Abstract The optimal managerial compensation contract is characterized in an environment in which the
The Detection of Earnings Manipulation Messod D. Beneish* June 1999 Comments Welcome * Associate Professor, Indiana University, Kelley School of Business, 1309 E. 10th Street…
Manipulation of Earnings: The Pressure of Opportunistic Behavior and Monitoring Mechanisms in Malaysian Shariah-compliant CompaniesAvailable online at www.sciencedirect.com
Asian Journal of Business and Accounting 9(1), 2016 59 Detection and Analysis of Probable Earnings Manipulation by Firms in a Developing Country ABSTRACT Manuscript type:
Managerial Opportunism and Earnings Manipulation: Evidence from Defined Benefit Pension Plans Daniel Bergstresser Harvard University Mihir A. Desai Harvard University and…
Optimal Compensation with Earnings Manipulation: Managerial Ownership and Retention by Keith J. Crocker Smeal College of Business The Pennsylvania State University University…
The Detection of Earnings Manipulation Messod D. Beneish* June 1999 Comments Welcome * Associate Professor, Indiana University, Kelley School of Business, 1309 E. 10th Street…
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 2, No 3, 2011 169 An Exploration of Differences in Preparers and Users’ Perspectives Goztepe Campus, Goztepe, Istanbul,
Anton Migloy January 2008 I would like to thank Claude Fluet, Hikmet Gunet, Pierre Lasserre, Nicolas Marceau, Michel Robe, and the seminar and conference participants at
Optimal Compensation with Earnings Manipulation: Managerial Ownership and Retention by Keith J Crocker Smeal College of Business The Pennsylvania State University University…
Abstract—This paper applies a layer of machine learning technique such as the Bayesian Naïve Classifier (BNC) to enhance the decision making process in the framework of…
Management of Earnings through the Manipulation of Real Activities That Affect Cash Flow from Operations Sugata Roychowdhury∗ Sloan School of Management MIT This Version:…
