skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING

Journal of business finance & accounting, 1993-06, Vol.20 (4), p.479-500 [Peer Reviewed Journal]

Copyright Blackwell Publishers Jun 1993 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.1993.tb00270.x

Full text available

Citations Cited by
  • Title:
    EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING
  • Author: Dempsey, Stephen J. ; Hunt III, Herbert G. ; Schroeder, Nicholas W.
  • Subjects: Accounting procedures ; Business ownership ; Earnings management ; Extraordinary items ; Financial reporting ; Mathematical analysis ; Organizational structure ; Studies
  • Is Part Of: Journal of business finance & accounting, 1993-06, Vol.20 (4), p.479-500
  • Description: This study examines the empirical relation between a three‐way classification of corporate ownership structure and earnings management through the use of extraordinary item (EI) reporting. The EI reporting decisions examined are those made during 1960‐1966, a time period when US reporting standards allowed considerable management discretion with respect to both the classification of EIs and their placement in the financial statements (i.e., income. versus retained earnings statement). Overall, the results provide strong support for income‐increasing behavior by non‐owner managers. Importantly, the results also suggest that the three‐way ownership classification scheme used in this study is superior to the dichotomous owner‐controlled/managercontrolled classification typically used in accounting studies.
  • Publisher: Oxford, UK: Blackwell Publishing Ltd
  • Language: English
  • Identifier: ISSN: 0306-686X
    EISSN: 1468-5957
    DOI: 10.1111/j.1468-5957.1993.tb00270.x
  • Source: Alma/SFX Local Collection
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait