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

    24 Citations (Web of Science)
    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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