An investigation of earnings management through marketing actions
By: Craig J. Chapman, Thomas J. Steenburgh
Contributors: Steenburgh, Thomas; Harvard Business School
Edition: 2nd rev.
Series: Working paper / Harvard Business School -- 08-073; Working paper (Harvard Business School) -- 08-073.
Publisher: Harvard Business School
Published: 2009
Place of publication: [Boston]
Number of pages: 57
Description: Prior research hypothesizes managers use 'real actions,' including the reduction of discretionary expenditures, to manage earnings to meet or beat key benchmarks. This paper examines this hypothesis by testing how different types of marketing expenditures are used to boost earnings for a durable commodity consumer product which can be easily stockpiled by end-consumers as well as who, within the firm, is responsible for these actions.
Notes: "February 2008, revised February 2009, December 2009"--Publisher's website.

"Draft 30 December 2009"--p. [1].

Includes bibliographical references.