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- W2044037991 abstract "The papers by Subramanyam (1996) and Kasanen, Kinnunen, and Niskanen (KKN, 1996) both consider why managers manipulate accounting accruals. Subramanyam finds that discretionary accruals are associated with several performance measures, and concludes that managers' accrual choices increase the informativeness of accounting earnings. However, a strong competing alternative is that the ‘Jones model’ systematically mismeasures discretionary accruals, so that they contain a significant non-discretionary component. Unlike many US studies, KKN find strong evidence of earnings management in Finland, where Finnish managers set earnings to satisfy the demand for dividends by keiretsu-like institutional investors." @default.
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- W2044037991 date "1996-08-01" @default.
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- W2044037991 title "What motivates managers' choice of discretionary accruals?" @default.
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- W2044037991 doi "https://doi.org/10.1016/s0165-4101(96)00431-4" @default.
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