Management of Earnings through the Manipulation of Real Activities That Affect Cash Flow from Operations Sugata Roychowdhury∗ Sloan School of Management MIT This Version:…
High Non-GAAP Earnings Predict Abnormally High CEO Pay∗ Nicholas Guest SP Kothari and Robert Pozen Massachusetts Institute of Technology Sloan School of Management May…
The Detection of Earnings Manipulation: The Three Phase Cutting Plane Algorithm using Mathematical Programming Burcu Dikmena∗ Güray Küçükkocaoğlub ABSTRACT The primary…
Nicholas Guest, S.P. Kothari, and Robert Pozen Massachusetts Institute of Technology Sloan School of Management May 2018 Abstract Using the standard academic model of executive
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.…
©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
Optimal Compensation with Earnings Manipulation: Managerial Ownership and Retention by Keith J. Crocker Smeal College of Business The Pennsylvania State University University…
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…
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
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:
Credit Rationing, Earnings Manipulation, and Renegotiation-Proof Contracts∗ Tomoya Nakamura† Abstract This paper considers the situation where a manager borrows funds…
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…
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
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,
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…