Browsing by Subject "Earnings management"
Now showing items 1-2 of 2
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(Emerald Group Publishing, 2016)Purpose - The purpose of this paper is to introduce an earnings management dimension to compute pre-manipulated accounting performance (free of discretionary accruals) to determine whether family-controlled firms perform ...
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(Universidad de Chile. Facultad de Economía y Negocios., 2008)In this study we examine earnings management around open market share repurchases. We examine two hypotheses: managerial opportunism and market response, both of which predict that managers will manage earnings down ...