Management And Accounting Web

Creative Accounting and Earnings Management
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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Creative Accounting Main Page | Financial Reporting Main Page

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Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362.  (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).

Leibenstein, H. 1966. Allocative efficiency vs. x-efficiency. American Economic Review (June): 393-415.

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Li, C., Y. Tseng and T. Chen. 2016. Top management team expertise and corporate real earnings management activities. Advances in Accounting: Incorporating Advances in International Accounting (34): 117-132.

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Libby, R., K. M. Rennekamp and N. Seybert. 2015. Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. Accounting, Organizations and Society (47): 25-42.

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Lin, Z. 2006. The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing economy. The International Journal of Accounting 41(2): 163-175.

Lin, Z., M. Liu and C. Noronha. 2016. The impact of corporate governance on informative earnings management in the Chinese market. Abacus 52(3): 568-609.

Littrell, E. K. 1980. Creative accounting: Assets-for-stock: Now you see'em, now you.. Management Accounting (February): 12. (Relates to a company's acquisition of assets in exchange for the company's own stock).

Littrell, E. K. 1980. Creative accounting: Manipulating reserves - The Royal mail caper. Management Accounting (June): 54.

Littrell, E. K. 1980. Creative accounting: "Mickey Mouse" files. Management Accounting (November): 57.

Littrell, E. K. 1980. Creative accounting: Peter, Paul ... and Ponzi. Management Accounting (October): 64 and 70.

Littrell, E. K. 1980. Creative accounting: ROI: The NSM fiasco. Management Accounting (April): 57.

Littrell, E. K. 1980. Creative accounting: Taking a dim view of profits. Management Accounting (March): 60. (Dispute over how profits were determined).

Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there. Management Accounting (July): 61.

Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there - Part II. Management Accounting (August): 63.

Littrell, E. K. 1980. Creative accounting: The perils of Perini. Management Accounting (January): 10.

Littrell, E. K. 1980. Creative accounting: Toying with disclosure - A Christmas parable. Management Accounting (September): 50.

Littrell, E. K. 1981. Death of an asset - the R & D. blood bath. Management Accounting (January): 63.

Littrell, E. K. 1981. How widespread is creative accounting? Management Accounting (May): 54, 64.

Littrell, E. K. 1981. Ponzi + tax savings = profitable investment. Management Accounting (July): 63.

Littrell, E. K. 1981. Receivables and juries. Management Accounting (November): 70, 73.

Littrell, E. K. 1981. The Westec sting. Management Accounting (February): 56.

Littrell, E. K. 1982. Getting a bang out of inventory. Management Accounting (April): 56.

Littrell, E. K. 1982. Making profit on charity. Management Accounting (February): 64.

Littrell, E. K. 1982. More tips from the track. Management Accounting (November): 66.

Littrell, E. K. 1982. Municipal 'grand opportunities'. Management Accounting (June): 72.

Littrell, E. K. 1982. Tripling your income - and going to the dogs. Management Accounting (August): 68.

Littrell, E. K. 1983. Of double faults and gutter balls. Management Accounting (March): 64.

Liu, C. and S. G. Ryan. 2006. Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom. The Accounting Review (March): 421-441. (JSTOR link).

Liu, N. and R. Espahbodi. 2014. Does dividend policy drive earnings smoothing? Accounting Horizons (September): 501-528.

Lo, K. 2008. Earnings management and earnings quality. Journal of Accounting and Economics (August): 350-357.

Lo, K., F. Ramos and R. Rogo. 2017. Earnings management and annual report readability. Journal of Accounting and Economics (February): 1-25.

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Lovata, L. M. 2007. Earnings management: The game. Journal of Forensic Accounting 8(1-2): 227-244. ("This paper describes a game used to help students understand that information asymmetry exists between managers and the public, and that public information may be misstated to increase management wealth").

Luippold, B. L., T. Kida, M. D. Piercey and J. F. Smith. 2015. Managing audits to manage earnings: The impact of diversions on an auditor's detection of earnings management. Accounting, Organizations and Society (41): 39-54.

MacArthur, J. B., B. E. Waldrup and G. R. Fane. 2004. Caution: Fraud overhead. Strategic Finance (October): 28-32.

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Macdonald, R. W. 1966. A few pointers on accounting for management. Management Accounting (March): 3-8.

MacGregor J., M. Robinson and M. Stuebs. 2014. Creating an effective whistleblowing environment. Strategic Finance (March): 34-40.

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MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Mantzke, K. and B. D. Clinton. 2003. Stock options analyzed from three accounting perspectives: Managerial, financial, and tax. Management Accounting Quarterly (Spring): 24-31.

Maremont, M. 2002. Tyco reveals $8 billion of acquisitions made over three years, but not disclosed. Wall Street Journal (February 4): A3.

Marino, B. D. 2006. Financial scandals: Another clarion call for educational reform - A historical perspective. Issues in Accounting Education (November): 363-381.

Marinovic, I. 2014. Discussion of "Equilibrium earnings management and managerial compensation in a multiperiod agency setting." Review of Accounting Studies 19(3): 1078-1085.

Marinovic, I. and P. Povel. 2017. Competition for talent under performance manipulation. Journal of Accounting and Economics (August): 1-14.

Markel, K. 2016. A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries. Contemporary Accounting Research 33(1): 7-34.

Markopolos, H. 2010. No One Would Listen: A True Financial Thriller. Wiley. (Harry Markopolos and his team of financial sleuths discuss how they cracked the Madoff Ponzi scheme).

Marquardt, C. and C. Wiedman. 2005. Earnings management through transaction structuring: Contingent convertible debt and diluted earnings per share. Journal of Accounting Research (May): 205-243. (JSTOR link).

Marshall, D. J. and M. A. Filoromo, III. 2010. When accountants blow the whistle. The CPA Journal (May): 58-61.

Marshall, L. L. and J. Cali. 2015. They protect us from computer fraud: Who protects us from them? SafeNet, Inc.: A case of fraudulent financial reporting. Issues in Accounting Education (November): 352-372.

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Martin, J. R. 1976. An Empirical Investigation into the Nature, Strength and Significance of the Relationship between Market Structure and Corporate Accounting and Discretionary Expenditure Strategy. Ph.D. dissertation, University of Alabama.

Martin, J. R. 1984. Market structure and corporate accounting strategy. The American Economist (Spring): 34-43. (JSTOR Link).

Massoud, M. F. 2004. Earnings management and vendor allowances. Journal of Forensic Accounting (5): 225-230.

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Matsumura, E. M. and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. The Accounting Review (October): 753-782. (JSTOR link).

Maydew, E. L. 1997. Tax-induced earnings management by firms with net operating losses. Journal of Accounting Research (Spring): 83-96. (JSTOR link).

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McKee, T. E. 2005. Earnings Management: An Executive Perspective. South-Western.

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McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (May): 52-56.

McNeal, A. 2009. What's your fraud IQ? Journal of Accountancy (September): 48-52.

McNichols, M. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy (19): 313-345.

McNichols, M. and G. P. Wilson. 1988. Evidence of earnings management from the provision for bad debts. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 1-31. (JSTOR link).

McNichols, M. F. 2003. Discussion of “Why are earnings kinky? An examination of the earnings management explanation”. Review of Accounting Studies 8(2-3): 385-391.

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Miller, G. S. 2006. The press as a watchdog for accounting fraud. Journal of Accounting Research (December): 1001-1033. (JSTOR link).

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