D
David Burgstahler
Researcher at University of Washington
Publications - 37
Citations - 8454
David Burgstahler is an academic researcher from University of Washington. The author has contributed to research in topics: Earnings & Earnings management. The author has an hindex of 22, co-authored 37 publications receiving 8066 citations.
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Journal ArticleDOI
Earnings management to avoid earnings decreases and losses
David Burgstahler,Ilia D. Dichev +1 more
TL;DR: In this article, the authors provide evidence that firms manage reported earnings to avoid earnings decreases and losses and find evidence that two components of earnings, cash flow from operations and changes in working capital, are used to achieve increases in earnings.
Journal ArticleDOI
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
TL;DR: In this article, the authors examine how capital market pressures and institutional factors shape firms' incentives to report earnings that reflect economic performance and find that strong legal systems are associated with less earnings management in private and public firms.
Posted Content
Earnings, Adaptation and Equity Value
David Burgstahler,L D Dichev +1 more
TL;DR: In this article, the authors developed and tested an option-style valuation model, whose main prediction is that equity value is a convex function of both earnings and book value, where the function depends on the relative values of earnings and Book value.
Journal ArticleDOI
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
David Burgstahler,Michael Eames +1 more
TL;DR: In this paper, the authors provide empirical evidence of both upward management of reported earnings and downward management of analysts' forecasts to achieve zero and small positive earnings surprises, respectively, by analyzing both operating cash flow and discretionary accruals components of earnings.
Journal ArticleDOI
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
TL;DR: In this paper, the authors examine how capital market pressures and institutional factors shape firms' incentives to report earnings that reflect economic performance and find that strong legal systems are associated with less earnings management in private and public firms.