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Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC

A study investigates firms subject to accounting enforcement actions by the SEC for alleged violations of Generally Accepted Accounting Principles. Among the issues studied are: 1. the extent to which the alleged earnings manipulations can be explained by extant earnings management hypothesis, and 2. the relation between earnings manipulations and weaknesses in firms' internal governance structures. It was found that an important motivation for earnings manipulation is the desire to attract external financing at low cost. Firms manipulating earnings are more likely to: 1. have boards of directors dominated by management, and 2. have a Chief Executive Officer who simultaneously serves as Chairman of the Board.Hardcopy

Ketersediaan

Call NumberLocationAvailable
IM1510562PSB lt.dasar - Pascasarjana1
Penerbit Academic Accounting Association.,
Edisi -
Subjek Financial reporting
Corporate governance
Regression analysis
Law Enforcement
GAAP
studies
Violations
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Deskripsi Fisik -
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