Concepedia

Earnings Management

Earnings Management is an accounting practice whereby managers use discretion in financial reporting and in structuring transactions to alter reported accounting earnings, within or outside the bounds of generally accepted accounting principles, to achieve specific private or contractual objectives rather than to faithfully represent the firm’s underlying economic performance.

5.1K

Publications

503.2K

Citations

7.5K

Authors

2.3K

Institutions

Publications per year

2017–2026

1.7K

Parents

Children

Publications

5.1K

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

, , +13

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

, , +14

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.6K citations

, , +17

Detecting Earnings Management.

Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text

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Earnings management through real activities manipulation

Sugata Roychowdhury · Journal of Accounting and Economics · 2006 · 5.3K citations

, , +12

1–5 of 5.1K

Authors

7.5K

  1. DC
    Daniel Cohen

    Vanderbilt University, United States

    21 publications · 7.9K citations

    21

    h-index

  2. DJ
    Douglas J. Skinner

    University of Chicago, United States

    22 publications · 8.5K citations

    20

    h-index

  3. RG
    Richard G. Sloan

    University of Southern California, United States

    20 publications · 16.2K citations

    19

    h-index

  4. PD
    Patricia Dechow

    University of Southern California, United States

    19 publications · 16.2K citations

    18

    h-index

  5. MP
    Morton Pincus

    University of California, Irvine, United States

    18 publications · 2.6K citations

    17

    h-index

1–5 of 7.5K

Institutions

2.3K

  1. University of Chicago

    Chicago, United States

    50 h-index

    75 publications

    25.3K citations

  2. New York University

    New York, United States

    49 h-index

    84 publications

    25.6K citations

  3. University of Washington

    Seattle, United States

    45 h-index

    92 publications

    35.6K citations

  4. University of Iowa

    Iowa City, United States

    38 h-index

    63 publications

    10.2K citations

  5. The University of Texas at Austin

    Austin, United States

    37 h-index

    73 publications

    9.6K citations

  6. University of Southern California

    Los Angeles, United States

    37 h-index

    67 publications

    21.8K citations

  7. University of Michigan

    Ann Arbor, United States

    36 h-index

    52 publications

    28.1K citations

  8. Stanford University

    Stanford, United States

    36 h-index

    68 publications

    16.6K citations

1–8 of 2.3K

Venues

  1. SSRN Electronic Journal

    Repository · 722 publications · 48.7K citations

    102

    h-index

  2. Journal of Accounting and Economics

    154 publications · 78K citations

    100

    h-index

  3. The Accounting Review

    152 publications · 50.4K citations

    93

    h-index

  4. Journal of Accounting Research

    JAR · 107 publications · 39.7K citations

    71

    h-index

  5. Contemporary Accounting Research

    CAR · 124 publications · 26.8K citations

    65

    h-index

1–5