English, Article, Journal or magazine article edition: Manipulação para Evitar Perdas: o Impacto do Conservantismo José António Moreira

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Bookmark: http://trove.nla.gov.au/version/182238
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Manipulação para Evitar Perdas: o Impacto do Conservantismo
Author
  • José António Moreira
Physical Description
  • preprint
Notes
  • In this paper I analyze the interaction between firms’ earnings management behavior and conservatism. I predict that firms having conservatism-related bad news in the period have more pervasive earnings management than firms having good news. Departing from Burgstahler and Dichev (1997) methodology to detect earnings management, and taking the sign of market returns as a proxy for conservatism effects, I find empirical evidence that supports the prediction of an interaction between firms’ earnings management behavior and conservatism. The evidence is thus consistent with the discontinuities around zero in the earnings distributions being driven, at least partly, by firms’ earnings management behavior, and is robust to controlling for other effects mentioned in the literature as potential determinants of such discontinuities.
  • RePEc:por:cetedp:0605
Language
  • English
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