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监管后短期和长期的收益管理

埃斯帕博迪,H. 埃斯帕博迪,R. 科斯,J。
量化财务与会计回顾。 六月8,2021

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我们研究了 1996 年至 2018 年期间应计盈余管理和实际盈余管理水平和重要性的变化。 我们的单变量结果表明,应计盈余管理和实际盈余管理都继续存在,尽管随着时间的推移它们已经显着下降。 在控制了已显示出影响盈余管理的重要因素后,我们发现监管后短期内应计盈余管理和实际活动盈余管理均显着下降,但应计盈余管理在监管后恢复到监管前水平。长跑。 此外,与先前研究(例如 Cohen 等人在 Account Rev 83:757–787, 2008 中)的发现相反,在短期后监管期间,管理者已从应计项目转向实际盈余管理,我们发现有证据表明,企业在监管后的短期和长期期间实际上减少了实际盈余管理。 结果对于替代样本设计和包含额外的控制变量是稳健的,并且与基于应计项目的盈余管理现在比以前明显不那么普遍的普遍看法背道而驰。

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