WebSecond, the evidence in Graham, Harvey, and Rajgopal (2005) suggests that managers will go so far as to cut investment to avoid covenant violations. Oddly, GJP interpret this result as \the reverse of the causation Chava and Roberts (2008) discuss." On the contrary, this result highlights the ex ante, or deterrent, e ect of covenants on investment. WebGraham, Harvey, and Rajgopal (2005) find that the single most important managerial incentive target is EPS outcomes relative to analyst forecasts or past EPS. Cheng, Harford, and ... tions is consistent with Graham et al. (2005), who find that these are the two most important EPS benchmarks. Results are robust to using various definitions of to-
An Investigation of Earnings Management through Marketing …
Web维普期中文期刊服务平台,由维普资讯有限公司出品,通过对国内出版发行的14000余种科技期刊、5600万篇期刊全文进行内容分析和引文分析,为专业用户提供一站式文献服务:全文保障,文献引证关系,文献计量分析;并以期刊产品为主线、其它衍生产品或服务做补充,方便专业用户、机构用户在 ... Webearnings (Stein, 1989; Graham, Harvey & Rajgopal, 2005; Kim & Sohn, 2013). Earnings management can make the financial statement biased, meaning that the statement is written using certain accounting methods to fulfil investors’ need … spaeh acoustics
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The …
WebShiva Rajgopal, University of Washington, Seattle, WA 1 ... (2005). We have added additional ... 3 Examples include 12% response rate by Trahan and Gitman (1995) and … WebGraham, John, Campbell Harvey, and Shivaram Rajgopal. "The Economic Implications of Corporate Financial Reporting." Journal of Accounting and Economics 40 (2005): 3-73. WebGraham, J.R., Harvey, C.R. and Rajgopal, S. (2005), “The economic implications of corporate financial reporting”, Journal of Accounting and Economics, Vol. 40 Nos. … spa east greenwich ri