A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin*
2011; Wiley; Volume: 29; Issue: 1 Linguagem: Inglês
10.1111/j.1911-3846.2011.01093.x
ISSN1911-3846
AutoresIvo Ph. Jansen, Sundaresh Ramnath, Teri Lombardi Yohn,
Tópico(s)Accounting Theory and Financial Reporting
ResumoContemporary Accounting ResearchVolume 29, Issue 1 p. 221-251 A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin* IVO PH. JANSEN, IVO PH. JANSEN Rutgers University–CamdenSearch for more papers by this authorSUNDARESH RAMNATH, SUNDARESH RAMNATH University of MiamiSearch for more papers by this authorTERI LOMBARDI YOHN, TERI LOMBARDI YOHN Indiana UniversitySearch for more papers by this author IVO PH. JANSEN, IVO PH. JANSEN Rutgers University–CamdenSearch for more papers by this authorSUNDARESH RAMNATH, SUNDARESH RAMNATH University of MiamiSearch for more papers by this authorTERI LOMBARDI YOHN, TERI LOMBARDI YOHN Indiana UniversitySearch for more papers by this author First published: 22 March 2011 https://doi.org/10.1111/j.1911-3846.2011.01093.xCitations: 43 † Accepted by K.R. Subramanyam. We thank Patricia Fairfield for her contributions to the paper, as well as Bill Baber, Walt Blacconiere, Bill Brown, Dave Burgstahler, Prem Jain, Chris Jones, Bin Ke, Jim Ohlson, Scott Richardson, D. Shores, and seminar participants at George Washington University, Georgetown University, Michigan State University, University of Washington, Morgan State University, University of Minnesota, Rutgers University–Camden, Suffolk University, Loyola Marymount University, University of New Hampshire, Villanova University, the Financial Economics and Accounting Conference, and the University of Utah Winter Accounting Conference. We also thank Glass Lewis & Co. for the restatement data. Teri Yohn acknowledges the generous support of the PricewaterhouseCoopers Fellowship. 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