How does earnings management influence investor's perceptions of firm value? Survey evidence from financial analysts

Abe de Jong, Gerard Mertens*, Marieke van der Poel, Ronald van Dijk

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Original languageEnglish
Pages (from-to)606-627
Number of pages22
JournalReview of Accounting Studies
Volume19
Issue number2
Early online date8 Oct 2013
DOIs
Publication statusPublished - Jun 2014

Keywords

  • Financial reporting
  • Earnings management
  • Earnings benchmark
  • Earnings smoothing
  • Financial analysts
  • Financial executives
  • REAL ACTIVITIES MANIPULATION
  • CEO TURNOVER
  • PERFORMANCE EXPECTATIONS
  • FORECAST REVISIONS
  • DECREASES
  • EQUITY
  • RECOMMENDATIONS
  • CONSEQUENCES
  • INCENTIVES
  • DECISIONS

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