| Author: | Degeorge, F. Patel, J. Zeckhauser, R. |
| Title: | Earnings management to exceed thresholds |
| Journal: | Journal of Business
1999 : JAN, VOL 72:1, p.1 - 33 |
| Index terms: | Financial management Financial performance Corporate earnings Incomes Profit |
| Freeterms: | Earnings management |
| Language: | eng |
| Abstract: | Since earnings are an important part of investment appraisal, it is important to manage them. The article describes how behavioral thresholds cause different types of earnings management, and how earnings management tries to exceed these thersholds. |
SCIMA