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- W2269584897 abstract "The widespread use of accounting information by investors and financial analysts to help value stocks creates an incentive for managers to manipulate earnings in an attempt to influence short-term stock price performance. Motivated due to the growth in debt markets internationally and the recent debt crisis, this paper examines the role of earnings management in the determination of a firm’s cost of capital, capital market consequences of earnings quality and circumstances analysts need to look carefully at a company’s earnings quality. Furthermore, as argued by the international literature, is analysed and discussed a link between earnings quality and cost of capital, which implies a basic economic role in capital allocation decisions (i.e. debt and equity investments) for accounting information. Since I adopt a financial analyst & investor perspective, my main focus is on the precision of earnings, which is viewed as a summary indicator of the overall quality of financial reporting. Finally, my intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including for example, the role of earnings quality in contracting and stewardship." @default.
- W2269584897 created "2016-06-24" @default.
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- W2269584897 date "2014-01-01" @default.
- W2269584897 modified "2023-09-24" @default.
- W2269584897 title "Capital market research in accounting earnings management" @default.
- W2269584897 hasPublicationYear "2014" @default.
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