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Assessing earnings management in european publicly traded firms

2016Journal article Restricted access
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dc.contributor.authorCerqueira, António
dc.contributor.authorPereira, Cláudia Maria
dc.date.accessioned2016-09-29T11:49:41Z
dc.date.available2016-09-29T11:49:41Z
dc.date.issued2016
dc.description.abstractWe investigate if investors may benefit from using the accruals quality measure to assess the level of earnings management exercised by firms when preparing their accounting statements. More earnings management is expected to be associated with high information asymmetry among stock market participants because it makes earnings information less precise, thus providing an information advantage to informed investors relative to liquidity traders. Our results based on a sample of European publicly traded firms are consistent with a positive association between earnings management and information asymmetry. However, given some previous studies suggesting that accruals based measures may be noisy indicators of earnings management we further develop and test a method to enhance the performance of accruals quality in detecting earnings management.pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.22/8512
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.subjectEarnings managementpt_PT
dc.subjectInformation asymmetrypt_PT
dc.subjectAccruals qualitypt_PT
dc.titleAssessing earnings management in european publicly traded firmspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceBragançapt_PT
oaire.citation.titleXVII Encontro AECApt_PT
rcaap.rightsclosedAccesspt_PT
rcaap.typearticlept_PT

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