search query: @author Rajgopal, S. / total: 12
reference: 5 / 12
| Author: | Graham, J.R. Harvey, C.R. Rajgopal, S. |
| Title: | The economic implications of corporate financial reporting |
| Journal: | Journal of Accounting & Economics
2005 : DEC, VOL. 40:1-3, p. 3-73 |
| Index terms: | accounting disclosure earnings financial reporting financial statements management |
| Language: | eng |
| Abstract: | The purpose of this article is to examine the factors that drive reported earnings and corporate disclosure decisions. The authors survey and interview 400 company executives. The findings of the study reveal that managers would rather take economic actions with possible long-term negative effects than make accounting choices within the GAAP to manage earnings. Also 78% of the sample investigated admitted to sacrificing long-term value to smooth earnings. |
SCIMA