earnings management Archives - Projects, Thesis, Dissertation, Project Reports

Earnings management, audit opinion and auditor location

Based on a sample of Chinese listed-A share firms from 1998 to 2001, this study examines associations between income-increasing BLEM (earnings management through below-the-line items), audit opinions and auditor locations. I hypothesize that firms with higher earnings management through BL (below-the-line) items

An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals

This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)

earnings management

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