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Does quarterly earnings guidance inc...

Acito, Andrew Alexei.

Does quarterly earnings guidance increase or reduce earnings management?

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Does quarterly earnings guidance increase or reduce earnings management?
作者:	Acito, Andrew Alexei.
面頁冊數:	71 p.
附註:	Source: Dissertation Abstracts International, Volume: 72-12, Section: A, page: .
附註:	Adviser: W. Bruce Johnson.
Contained By:	Dissertation Abstracts International72-12A.
標題:	Business Administration, Accounting.
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3473132
ISBN:	9781124872902

Does quarterly earnings guidance increase or reduce earnings management?
Acito, Andrew Alexei.

Does quarterly earnings guidance increase or reduce earnings management? - 71 p.

Source: Dissertation Abstracts International, Volume: 72-12, Section: A, page: .

Thesis (Ph.D.)--The University of Iowa, 2011.

This study adds to the earnings guidance debate by investigating whether quarterly guidance is related to two forms of earnings management: (1) benchmark beating and (2) accounting irregularities. Using a post-Regulation Fair Disclosure sample, I find that firms regularly issuing earnings guidance display a discontinuity around zero in their distribution of management forecast errors and a larger discontinuity in their distribution of analyst forecast errors compared to non-guiding firms. Multivariate tests reveal that guiding firms recognize large abnormal accruals to beat their own guidance, but not to beat analyst forecasts, whereas non-guiding firms do recognize large abnormal accruals to beat analyst forecasts. Overall, guiding firms and non-guiding firms use similar levels of abnormal accruals to beat benchmarks. I also find no statistical relation between quarterly guidance and the likelihood of accounting irregularities. In sum, the evidence shows that while guiding firms and non-guiding firms manage earnings to different benchmarks, they are similar in terms of their aggregate earnings management.

ISBN: 9781124872902Subjects--Topical Terms:

227519
Business Administration, Accounting.

Does quarterly earnings guidance increase or reduce earnings management?
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500 $a Adviser: W. Bruce Johnson.
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520 $a This study adds to the earnings guidance debate by investigating whether quarterly guidance is related to two forms of earnings management: (1) benchmark beating and (2) accounting irregularities. Using a post-Regulation Fair Disclosure sample, I find that firms regularly issuing earnings guidance display a discontinuity around zero in their distribution of management forecast errors and a larger discontinuity in their distribution of analyst forecast errors compared to non-guiding firms. Multivariate tests reveal that guiding firms recognize large abnormal accruals to beat their own guidance, but not to beat analyst forecasts, whereas non-guiding firms do recognize large abnormal accruals to beat analyst forecasts. Overall, guiding firms and non-guiding firms use similar levels of abnormal accruals to beat benchmarks. I also find no statistical relation between quarterly guidance and the likelihood of accounting irregularities. In sum, the evidence shows that while guiding firms and non-guiding firms manage earnings to different benchmarks, they are similar in terms of their aggregate earnings management.
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