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Earnings Management in the Context of Fair Value Accounting: Adjusting the Modified Jones Model to Fair Value Accounting

https://doi.org/10.2139/ssrn.2214777
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Regression Diagnostics
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Accounting for Income Taxes
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Fair value measurements
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Changes in the value-relevance of earnings and book values over the past forty years
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Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim…
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Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber,…
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Earnings Management to Exceed Thresholds
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Predicting Material Accounting Misstatements*
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Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*
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On the Balance-Sheet Based Model of Financial Reporting
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Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
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An Evaluation of FAS 159 Fair Value Option: Evidence from the Banking Industry
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Errors in Estimating Accruals: Implications for Empirical Research
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Performance Matched Discretionary Accrual Measures
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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation
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A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
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The Association of Operating Cash Flow and Accruals with Security Returns
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Earnings Management During Import Relief Investigations
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Evidence of Earnings Management from the Provision for Bad Debts
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Have Financial Statements Lost Their Relevance?
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Regression Diagnostics -- Identifying Influential Data and Sources of Collinearity
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A Review of the Earnings Management Literature and Its Implications for Standard Setting
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Accounting in and for the Subprime Crisis
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Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
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Detecting Earnings Management.
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Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?
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Understanding earnings quality: A review of the proxies, their determinants and their consequences
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Audit committee, board of director characteristics, and earnings management
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Accounting for Derivative Instruments and Hedging Activities
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