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

Lacina, M. J., S. Li and L. Yi. 2020. Do bank managers use securitization gains to smooth earnings in the post-Fas 166/167 period? Advances in Accounting: Incorporating Advances in International Accounting (48): 100456.

Laksmana, I. and Y. Yang. 2014. Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 263-275.

Lamb, L. B., J. K. Wright, S. H. Morlino and D. M. Boyle. 2022. The SEC's EPS initiative: Those responsible for financial reporting, governance, and oversight should expect the SEC to have an increased focus on earnings management. Strategic Finance (May): 42-49.

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Lambert, R. A. 2020. Income smoothing as rational equilibrium behavior? A second look. The Accounting Review (September): 265-278.

Lamoreaux, M. G. 2011. PCAOB set to expand under new mandates: An interview with Chairman James R. Doty. Journal of Accountancy (July): 36-39.

Landsittel, D. L. and L. E. Rittenberg. 2010. COSO: Working with the academic community. Accounting Horizons (September): 455-469. (Committee of Sponsoring Organizations of the Treadway Commission. The purpose of this article is to promote a better understanding of the committee's objectives, structure, activities, and the need for research and teaching that expands our knowledge of enterprise risk management, control, governance, and fraud).

Lang, M., J. S. Raedy and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics (October): 255-283.

Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.

Larsen, J. E. 2017. Benford's Law and earnings management detection: The case of REITs. Journal of Forensic & Investigative Accounting 9(2): 779-790.

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Laux, C. and V. Laux. 2009. Board committees, CEO compensation, and earnings management. The Accounting Review (May): 869-891.

Laux, V. 2014. Pay convexity, earnings manipulation, and project continuation. The Accounting Review (November): 2233-2259.

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Lawrence, A., M. Minutti-Meza and D. Vyas. 2018. Is operational control risk informative of financial reporting deficiencies? Auditing: A Journal of Practice & Theory 37(1): 139-165.

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Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.

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Legoria, J., K. D. Melendrez and J. K. Reynolds. 2013. Qualitative audit materiality and earnings management. Review of Accounting Studies 18(2): 414-442.

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.

Lennox, C. and B. Li. 2014. Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics (February): 58-75.

Lennox, C., Z. Wang and X. Wu. 2018. Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China. Journal of Accounting and Economics (February): 21-40.

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Levine, C. B. and M. J. Smith. 2019. Clawbacks and earnings management. Journal of Management Accounting Research 31(3): 129-151.

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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.

Li, F. 2012. Discussion of Analyzing speech to detect financial misreporting. Journal of Accounting Research (May): 393-400.

Liao, Q., B. Ouyang and Y. Tang. 2023. The impact of executive ethnic diversity on real earnings management. Accounting Horizons (December): 149-175.

Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404.

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.

Lill, J. B. 2020. When the boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting. Accounting, Organizations and Society (86): 101143.

Lilly, L. 1945. Restrictive legislation and its concomitants. The Accounting Review (April): 198-200.

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, A. Z., K. R. Subramanyam, J. Zhang and C. Shi. 2018. Do firms manage earnings to influence credit ratings? Evidence from negative credit watch resolutions. The Accounting Review (May): 267-298.

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.

Liu, M. 2019. Accruals, managerial operating decisions, and firm growth: Implications for tests of earnings management. Journal of Management Accounting Research 31(1): 153-193.

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

Liu, X., Y. Tian and Y. Zhang. 2020. The joint effects of supervisor pay transparency and vertical pay dispersion on reporting honesty. Journal of Management Accounting Research 32(3): 179-192.

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.

Loeb, S. E. 1975. The auditor-firm conflict of interests: Its implications for independence: A comment. The Accounting Review (October): 844-847.

Long, J. H., L. Mertins, D. L. Searcy and B. Vansant. 2018. Toomer's Energy Drinks: Fueling earnings management? Issues in Accounting Education (February): 29-43.

Lopez, D. M. and J. J. Vega. 2019. Evaluating the effect of industry specialist duration on earnings management. Advances in Accounting: Incorporating Advances in International Accounting (45): 100412.

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.

Loumioti, M. and F. P. Vasvari. 2019. Portfolio performance manipulation in collateralized loan obligations. Journal of Accounting and Economics (April-May): 438-462.

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").

Lu, R., W. He and X. Zhang. 2023. Using available-for-sale securities to smooth earnings: Evidence from China. Abacus 59(1): 163-196.

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.

Maas, V. S. and M. Van Rinsum. 2013. How control system design influences performance misreporting. Journal of Accounting Research (December): 1159-1186.

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

MacDonald, E. 2000. What's wevenue? The Wall Street Journal (January 6): A1.

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.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553.

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.

Malgwi, C. A. and I. W. Morgan, Jr. 2017. Do significant stock price drops signal red flag for financial statement fraud? Journal of Forensic & Investigative Accounting 9(2): 791-813.

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.

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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.

Markle, K. S., L. F. Mills and B. Williams. 2020. Implicit corporate taxes and income shifting. The Accounting Review (May): 315-342.

Markmann, A. 2019. Business ethics and financial reporting: Earnings management during periods of economic recessions. Journal of Forensic & Investigative Accounting 11(1): 64-81.

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).

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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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McNeal, A. 2018. What's your fraud IQ? Combating fraudulent financial reporting. Journal of Accountancy (November): 42-45.

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