Journal ArticleDOI
Gone with the wind: An externality of earnings pressure
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TLDR
In this paper, the authors investigate an externality of earnings pressure from capital markets, defined as managers' incentives to meet or beat earnings expectations, and find that firms with earnings pressure have higher emissions.About:
This article is published in Journal of Accounting and Economics.The article was published on 2021-08-01. It has received 31 citations till now. The article focuses on the topics: Earnings & Capital market.read more
Citations
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A review of China-related accounting research in the past 25 years
Clive S. Lennox,Joanna Shuang Wu +1 more
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Governments’ Fiscal Squeeze and Firms’ Pollution Emissions: Evidence from a Natural Experiment in China
Dongmin Kong,Linglin Zhu +1 more
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Can Emission Trading Scheme Improve Carbon Emission Performance? Evidence From China
TL;DR: Wang et al. as mentioned in this paper explored the effect of emission trading scheme (ETS) policy on carbon emission performance using the setting that China implemented an ETS pilot policy from 2013 to 2014.
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Environmental, Social, and Governance (ESG) Disclosure: A Literature Review
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Bank Deregulation and Corporate Environmental Performance
TL;DR: In this paper, the effects of bank deregulation on corporate environmental performance were investigated in China and the authors found that firms more exposed to this deregulation improved their environmental performance, as measured by lower chemical oxygen demand (COD) emission intensity after deregulation.
References
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Journal ArticleDOI
The economic implications of corporate financial reporting
TL;DR: This paper found that the majority of managers would avoid initiating a positive NPV project if it meant falling short of the current quarter's consensus earnings, and more than three-fourths of the surveyed executives would give up economic value in exchange for smooth earnings.
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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.
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Earnings management through real activities manipulation
TL;DR: This paper found evidence consistent with managers manipulating real activities to avoid reporting annual losses, such as price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins.
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Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
TL;DR: This paper pointed out that the "quality" of earnings is a function of the firm's fundamental performance and suggested that the contribution of a firms fundamental performance to its earnings quality is suggested as one area for future work.
Posted Content
Earnings Management to Exceed Thresholds
Francois Degeorge,Francois Degeorge,Jayendu Patel,Richard J. Zeckhauser,Richard J. Zeckhauser +4 more
TL;DR: In this article, behavioral thresholds for earnings management are introduced to identify earnings management to exceed each of three thresholds: report of positive profits, sustain recent performance, and meet analysts' expectations.
Related Papers (5)
Earnings Pressure and Long-Term Corporate Governance: Can Long-Term-Oriented Investors and Managers Reduce the Quarterly Earnings Obsession?
Yu Zhang,Javier Gimeno +1 more