Essays on real earnings management
By: by Craig James Chapman
Contributors: Harvard Business School
Published: 2008
Language: eng
Number of pages: 159
Subjects: Prices; Earnings management
Description: Combining new supermarket scanner data with hand-collected financial data, I compare the level of 'real' earnings management behavior related to different benchmarks hypothesized in prior literature as being important to managers. I further examine the spillover effects of these actions to competitor firms and observe firms reducing prices when more of their competitors are expected to be managing earnings upwards. My findings suggest that the effects and costs of earnings management are more widespread and persistent than previously thought.
Notes: Thesis (D.B.A.)--Harvard Business School, 2008.

Includes bibliographical references.