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Earnings management: the effects of national audit environment, audit quality and international capital markets

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  • Maijoor, S.J.

    (Accounting & Information Management)

  • Vanstraelen, A.

    (Accounting & Information Management)

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Suggested Citation

  • Maijoor, S.J. & Vanstraelen, A., 2002. "Earnings management: the effects of national audit environment, audit quality and international capital markets," Research Memorandum 070, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    • Handle: RePEc:unm:umamet:2002070
    DOI: 10.26481/umamet.2002070
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    References listed on IDEAS

    as
    1. K. Peasnell & P. Pope & S. Young, 2000. "Detecting earnings management using cross-sectional abnormal accruals models," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 313-326.
    2. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    3. Steven Young, 1999. "Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(7‐8), pages 833-862, September.
    4. Steven Young, 1999. "Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(7&8), pages 833-862.
    5. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51]," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 241-241, October.
    6. Ali, A & Hwang, LS, 2000. "Country-specific factors related to financial reporting and the value relevance of accounting data," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 1-21.
    7. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    8. DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January.
    9. Warfield, Terry D. & Wild, John J. & Wild, Kenneth L., 1995. "Managerial ownership, accounting choices, and informativeness of earnings," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 61-91, July.
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    Cited by:

    1. Brenda van Tendeloo & Ann Vanstraelen, 2005. "Earnings management under German GAAP versus IFRS," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 155-180.
    2. Mohammad Reza Ashtiani & Vahid Oskou & Reza Takor, 2016. "Audit Quality and Earning Management in Tehran Stock Exchange Listed Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 142-149, January.
    3. Norman Macintosh, 2009. "Accounting and the Truth of Earnings Reports: Philosophical Considerations," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 141-175.

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