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P.D. Leake Lecture

How far can we trust earnings numbers? What research tells us about earnings management

Pages 445-481 | Published online: 19 Jun 2013

Keep up to date with the latest research on this topic with citation updates for this article.

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Su-Ping Liu & Juan Manuel García Lara. (2023) Do price-earnings multiples for firms with patterns of increasing earnings vary with the quality of the earnings pattern?. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:4, pages 461-498.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Cristhian Mellado & Paolo Saona. (2020) Real earnings management and corporate governance: a study of Latin America. Economic Research-Ekonomska Istraživanja 33:1, pages 2229-2268.
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Kamran Malikov, Jerry Coakley & Stuart Manson. (2019) The effect of the interest coverage covenants on classification shifting of revenues. The European Journal of Finance 25:16, pages 1572-1590.
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Luis Porcuna. (2018) El impacto de la última gran crisis financiera sobre el comportamiento procíclico de los bancos Europeos: un punto de inflexión. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:4, pages 533-578.
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Andreas Charitou, Irene Karamanou & Anastasia Kopita. (2018) The determinants and valuation effects of classification choice on the statement of cash flows. Accounting and Business Research 48:6, pages 613-650.
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Nieves Carrera, Tashfeen Sohail & Salvador Carmona. (2017) Audit committees’ social capital and financial reporting quality. Accounting and Business Research 47:6, pages 633-672.
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Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos. (2017) The effect of financial leverage on real and accrual-based earnings management. Accounting and Business Research 47:2, pages 191-236.
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Elisabetta Ipino & Antonio Parbonetti. (2017) Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management. Accounting and Business Research 47:1, pages 91-121.
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Panagiotis Dimitropoulos, Stergios Leventis & Emmanouil Dedoulis. (2016) Managing the European football industry: UEFA’s regulatory intervention and the impact on accounting quality. European Sport Management Quarterly 16:4, pages 459-486.
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Nico Lehmann. (2016) The role of corporate governance in shaping accruals manipulation prior to acquisitions. Accounting and Business Research 46:4, pages 327-364.
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Ahsan Habib & Md. Borhan Uddin Bhuiyan. (2016) Problem directors on the audit committee and financial reporting quality. Accounting and Business Research 46:2, pages 121-144.
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Araceli Mora & Martin Walker. (2015) The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research 45:5, pages 620-650.
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Mohammad Alhadab, Iain Clacher & Kevin Keasey. (2015) Real and accrual earnings management and IPO failure risk. Accounting and Business Research 45:1, pages 55-92.
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Vassiliki Grougiou, Stergios Leventis, Emmanouil Dedoulis & Stephen Owusu-Ansah. (2014) Corporate social responsibility and earnings management in U.S. banks. Accounting Forum 38:3, pages 155-169.
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Ann Kristin Meyer & Andreas Dutzi. (2024) What Earnings Management Has to Do with Corporate Social Responsibility. Sustainability 16:7, pages 2836.
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Hania Waleed Tawfik El-Feel, Diana Mostafa Mohamed, Hala Magdy Amin & Khaled Hussainey. (2023) Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis. Journal of Financial Reporting and Accounting 22:1, pages 79-104.
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Sebastian Wagener. (2023) Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management. Journal of Business Economics 94:2, pages 225-277.
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Jere R. Francis, Nargess M. Golshan & Inder K. Khurana. (2024) Local peers and corporate reporting behavior. Journal of Accounting and Public Policy 43, pages 107174.
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Niamh M. Brennan. (2021) Connecting earnings management to the real World:What happens in the black box of the boardroom?. The British Accounting Review 53:6, pages 101036.
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Tariq Zaglol Elrazaz, Moataz Elmassri & Yousry Ahmed. (2021) Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective. International Journal of Accounting & Information Management 29:3, pages 429-451.
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Diana Bachtijeva. (2021) Assumptions, Types of Accounting Manipulations and Their Application. Buhalterinės apskaitos teorija ir praktika:23, pages 5.
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Fabrizio Di Meo, Juan Manuel García Lara & Jordi A. Surroca. (2017) Managerial entrenchment and earnings management. Journal of Accounting and Public Policy 36:5, pages 399-414.
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