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| Tekijä: | Hribar, P. Jenkins, N.T. Johnson, W.B. |
| Otsikko: | Stock repurchases as an earnings management device |
| Lehti: | Journal of Accounting & Economics
2006 : APR, VOL. 41:1-2, p. 3-28 |
| Asiasana: | earnings financial accounting financial reporting management stock repurchases |
| Kieli: | eng |
| Tiivistelmä: | This article examines the use of stock repurchases in earnings management. The authors study whether companies repurchase their shares in order to meet or exceed analystsÂ’ earnings per share forecasts. The results of the study reveal an unusually large number of accretive repurchases among companies that would have not met analystsÂ’ forecasts without the repurchase. |
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