Since 2014
Innovation Focused Strategy and Earnings Management
Kasarinlan: Philippine Journal of Third World Studies
View Archive Info| Field | Value | |
| Title |
Innovation Focused Strategy and Earnings Management
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| Creator |
Jeppson, Nathan; Montana State University
Salerno, David; Kania School of Management University of Scranton Scranton, PA |
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| Subject |
M41; L21; O32
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| Description |
This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals. Several results are reported. First, firms with an innovative strategy report a greater percentage of earnings in the fourth quarter indicating greater earnings management. Second, innovative firms use real activities to a greater extent than non-innovative firms to manage earnings when income approaches certain earnings benchmarks. Lastly, innovative strategy firms engage in the use of discretionary accruals to a greater degree than other firms.DOI: 10.15458/85451.36
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| Publisher |
Economic and Business Review
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| Contributor |
—
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| Date |
2017-03-22
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.ebrjournal.net/ojs/index.php/ebr/article/view/447
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| Source |
Economic and Business Review; Vol 19, No 1 (2017); 19-49
2335-4216 1580-0466 |
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| Language |
eng
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| Relation |
http://www.ebrjournal.net/ojs/index.php/ebr/article/view/447/pdf_69
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| Rights |
Copyright (c) 2017 Economic and Business Review
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