search query: @author Gigler, F. / total: 6
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| Author: | Dutta, S. Gigler, F. |
| Title: | The effect of earnings forecasts on earnings management |
| Journal: | Journal of Accounting Research
2002 : JUN, VOL. 40:3, p. 631-655 |
| Index terms: | Earnings Economic forecasting Financial management |
| Language: | eng |
| Abstract: | A theory of the association between earnings management and voluntary management forecasts in an agency setting is developed. Earnings management is modeled as a "window dressing" action that can increase the company's reported accounting earnings but has no impact on the company's real cash flow. Earnings forecasts are modeled as the manager's communication of the company's future cash flows. It is shown that it is easier to prevent the manager from managing earnings if he is asked to forecast earnings. |
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