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Detecting Target‐Driven Earnings Management Based on the Distribution of Digits
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| Zeitschriftentitel: | Journal of Business Finance & Accounting |
|---|---|
| Personen und Körperschaften: | , |
| In: | Journal of Business Finance & Accounting, 44, 2017, 1-2, S. 63-93 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
Wiley
|
| Schlagwörter: |
| author_facet |
Ullmann, Robert Watrin, Christoph Ullmann, Robert Watrin, Christoph |
|---|---|
| author |
Ullmann, Robert Watrin, Christoph |
| spellingShingle |
Ullmann, Robert Watrin, Christoph Journal of Business Finance & Accounting Detecting Target‐Driven Earnings Management Based on the Distribution of Digits Finance Business, Management and Accounting (miscellaneous) Accounting |
| author_sort |
ullmann, robert |
| spelling |
Ullmann, Robert Watrin, Christoph 0306-686X 1468-5957 Wiley Finance Business, Management and Accounting (miscellaneous) Accounting http://dx.doi.org/10.1111/jbfa.12223 <jats:title>Abstract</jats:title><jats:p>We present a novel research design to detect target‐driven earnings management in accounting data. As a particular concern in this line of research, information about the exact earnings target value of a given firm is often not available. We therefore develop an empirical strategy that does not require such information. To this end, we rely on the concept of the distribution of digits rather than the distribution of the earnings metric itself. We then theoretically derive that the mean of the distribution of digits, in particular, exhibits a specific pattern around the earnings target that can be exploited to investigate target‐driven earnings management. This pattern arises regardless of the distribution of digits that obtains in unmanaged data. We extensively test our theoretical predictions using both simulated and archival data.</jats:p> Detecting Target‐Driven Earnings Management Based on the Distribution of Digits Journal of Business Finance & Accounting |
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Journal of Business Finance & Accounting |
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| title |
Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_unstemmed |
Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_full |
Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_fullStr |
Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_full_unstemmed |
Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_short |
Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_sort |
detecting target‐driven earnings management based on the distribution of digits |
| topic |
Finance Business, Management and Accounting (miscellaneous) Accounting |
| url |
http://dx.doi.org/10.1111/jbfa.12223 |
| publishDate |
2017 |
| physical |
63-93 |
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<jats:title>Abstract</jats:title><jats:p>We present a novel research design to detect target‐driven earnings management in accounting data. As a particular concern in this line of research, information about the exact earnings target value of a given firm is often not available. We therefore develop an empirical strategy that does not require such information. To this end, we rely on the concept of the distribution of digits rather than the distribution of the earnings metric itself. We then theoretically derive that the mean of the distribution of digits, in particular, exhibits a specific pattern around the earnings target that can be exploited to investigate target‐driven earnings management. This pattern arises regardless of the distribution of digits that obtains in unmanaged data. We extensively test our theoretical predictions using both simulated and archival data.</jats:p> |
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| author | Ullmann, Robert, Watrin, Christoph |
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| description | <jats:title>Abstract</jats:title><jats:p>We present a novel research design to detect target‐driven earnings management in accounting data. As a particular concern in this line of research, information about the exact earnings target value of a given firm is often not available. We therefore develop an empirical strategy that does not require such information. To this end, we rely on the concept of the distribution of digits rather than the distribution of the earnings metric itself. We then theoretically derive that the mean of the distribution of digits, in particular, exhibits a specific pattern around the earnings target that can be exploited to investigate target‐driven earnings management. This pattern arises regardless of the distribution of digits that obtains in unmanaged data. We extensively test our theoretical predictions using both simulated and archival data.</jats:p> |
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| spelling | Ullmann, Robert Watrin, Christoph 0306-686X 1468-5957 Wiley Finance Business, Management and Accounting (miscellaneous) Accounting http://dx.doi.org/10.1111/jbfa.12223 <jats:title>Abstract</jats:title><jats:p>We present a novel research design to detect target‐driven earnings management in accounting data. As a particular concern in this line of research, information about the exact earnings target value of a given firm is often not available. We therefore develop an empirical strategy that does not require such information. To this end, we rely on the concept of the distribution of digits rather than the distribution of the earnings metric itself. We then theoretically derive that the mean of the distribution of digits, in particular, exhibits a specific pattern around the earnings target that can be exploited to investigate target‐driven earnings management. This pattern arises regardless of the distribution of digits that obtains in unmanaged data. We extensively test our theoretical predictions using both simulated and archival data.</jats:p> Detecting Target‐Driven Earnings Management Based on the Distribution of Digits Journal of Business Finance & Accounting |
| spellingShingle | Ullmann, Robert, Watrin, Christoph, Journal of Business Finance & Accounting, Detecting Target‐Driven Earnings Management Based on the Distribution of Digits, Finance, Business, Management and Accounting (miscellaneous), Accounting |
| title | Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_full | Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_fullStr | Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_full_unstemmed | Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_short | Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| title_sort | detecting target‐driven earnings management based on the distribution of digits |
| title_unstemmed | Detecting Target‐Driven Earnings Management Based on the Distribution of Digits |
| topic | Finance, Business, Management and Accounting (miscellaneous), Accounting |
| url | http://dx.doi.org/10.1111/jbfa.12223 |