東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

External monitoring and the "numbers...

Liu, Zhu.

Linked to FindBook

Google Book

Amazon

博客來

External monitoring and the "numbers game": Managers' decisions on earnings management and earnings guidance.

Record Type:	Electronic resources : Monograph/item
Title/Author:	External monitoring and the "numbers game": Managers' decisions on earnings management and earnings guidance./
Author:	Liu, Zhu.
Description:	65 p.
Notes:	Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2636.
Contained By:	Dissertation Abstracts International67-07A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3225042
ISBN:	9780542790126

External monitoring and the "numbers game": Managers' decisions on earnings management and earnings guidance.
Liu, Zhu.

External monitoring and the "numbers game": Managers' decisions on earnings management and earnings guidance. - 65 p.

Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2636.

Thesis (Ph.D.)--University of California, Irvine, 2006.

This paper examines the impact of external monitoring by financial analysts and institutional investors on managers' decisions regarding using upward earnings management and downward earnings guidance to meet or beat analysts' forecasts. I find that firms followed by more unaffiliated financial analysts are less likely to manage earnings upwards but more likely to guide analysts' forecasts downwards. I also find firms held to a greater extent by transient institutional investors are more likely to manage earnings upwards and less likely to guide analysts' forecasts downwards, while firms held to a greater extent by dedicated institutional investors are less likely to engage in upward earnings management. The results indicate that managers' trade-offs between upward earnings management and downward earnings guidance to meet or beat analysts' forecasts vary with external monitoring and with the characteristics of the parties that serve as external monitors.

ISBN: 9780542790126Subjects--Topical Terms:

1020666
Business Administration, Accounting.

External monitoring and the "numbers game": Managers' decisions on earnings management and earnings guidance.
LDR:01925nmm 2200277 4500 001 1831391
005 20070511144911.5
008 130610s2006 eng d
020 $a 9780542790126
035 $a (UnM)AAI3225042
035 $a AAI3225042
040 $a UnM $c UnM
100 1 $a Liu, Zhu. $3 1057868
245 1 0 $a External monitoring and the "numbers game": Managers' decisions on earnings management and earnings guidance.
300 $a 65 p.
500 $a Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2636.
500 $a Advisers: Morton Pincus; Joanna Ho.
502 $a Thesis (Ph.D.)--University of California, Irvine, 2006.
520 $a This paper examines the impact of external monitoring by financial analysts and institutional investors on managers' decisions regarding using upward earnings management and downward earnings guidance to meet or beat analysts' forecasts. I find that firms followed by more unaffiliated financial analysts are less likely to manage earnings upwards but more likely to guide analysts' forecasts downwards. I also find firms held to a greater extent by transient institutional investors are more likely to manage earnings upwards and less likely to guide analysts' forecasts downwards, while firms held to a greater extent by dedicated institutional investors are less likely to engage in upward earnings management. The results indicate that managers' trade-offs between upward earnings management and downward earnings guidance to meet or beat analysts' forecasts vary with external monitoring and with the characteristics of the parties that serve as external monitors.
590 $a School code: 0030.
650 4 $a Business Administration, Accounting. $3 1020666
690 $a 0272
710 2 0 $a University of California, Irvine. $3 705821
773 0 $t Dissertation Abstracts International $g 67-07A.
790 1 0 $a Pincus, Morton, $e advisor
790 1 0 $a Ho, Joanna, $e advisor
790 $a 0030
791 $a Ph.D.
792 $a 2006
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3225042