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Earnings management
Sat, February 20, 2:00 to 3:30pm, Louisiana at Le Meridien New Orleans Hotel, TBASession Submission Type: Paper Session
Sub Track
Discussants
Elizabeth Gordon, Temple University
Francesco Bova, University of Toronto - Rotman School of Management
Jiajia Fu, The Hong Kong Polytechnic University
Moderator
Individual Presentations
Do Inflation Adjustments Lead to Inflated Earnings? Large Sample Evidence of Managerial Discretion - Felipe Restrepo, Ivey Business School at Western University; Jérôme Taillard, Babson College
The Effect of Language on Earnings Management: International Evidence - Tony Kang, McMaster University; Giorgio Gotti, University of Texas at El Paso; Yi Liu, McMaster University; Marco Fasan, Ca' Foscari University
On the Relation Between Earnings Smoothing and Individualism: An Analysis of U.S. Multinational Firms - Glyn J Winterbotham, Winthrop University; Martin Edward Taylor, University of Texas-Arlington; Mark Adams, University of Texas at Arlington