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The Effect of Earnings Management on the Value Relevance of Accounting Information (2004)

Marquardt, Carol A. ; Wiedman, Christine I.

Oxford, UK and Boston, USA : Blackwell Publishing Ltd

Journal of business finance & accounting 31 (2004), S. 0

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ISSN: 1468-5957

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: This study investigates whether opportunistic earnings management affects the value relevance of net income and book value in determining stock price. We document a decrease in the value relevance of earnings in the year of an equity offering for a group of firms with ex post evidence of earnings management. This decrease is greater for the discretionary component of earnings than for the non-discretionary component. These results are robust to model specification and the type of offering. However, the results are sensitive to firms’ disclosure activity prior to the offering.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.0306-686X.2004.00541.x

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