کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086692 | 1478189 | 2013 | 8 صفحه PDF | دانلود رایگان |
- Dichev, Graham, Harvey and Rajgopal (DGHR, in this issue) survey CFOs to elicit their views on earnings quality.
- They provide some interesting insights on these issues.
- We discuss how CFOs' incentives are likely to affect what we can learn from them about earnings quality.
- We also discuss how DGHR's methodological choices affect their inferences, including what we can infer about earnings management.
Dichev, Graham, Harvey and Rajgopal (DGHR, in this issue) survey chief financial officers (CFOs) to elicit their views on earnings quality, broader trends in financial reporting, and the prevalence of earnings management. They provide some interesting insights on these issues. We discuss how CFOs' incentives in the financial reporting process are likely to affect what we can learn from them about earnings quality. We also discuss how DGHR's methodological choices regarding survey sample and question design affect their inferences, including what we can infer about the prevalence and magnitude of earnings management.
Journal: Journal of Accounting and Economics - Volume 56, Issues 2â3, Supplement 1, 15 December 2013, Pages 34-41