Abstract
In an economy of firms with varying levels of performance, which firms are more likely to manage their earnings? The conference paper by Lee, Li, and Yue provides a promising approach to disentangle economic performance from earnings management in large-sample settings. The authors develop an analytical signaling model of earnings management in an economy and confront its equilibrium predictions with the data.
Similar content being viewed by others
References
Maskin, E. (2004). The unity of auction theory. Journal of Economic Literature, 42, 1102–1115.
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
About this article
Cite this article
Nagar, V. Discussion of “Performance, growth and earnings management”. Rev Acc Stud 11, 335–337 (2006). https://doi.org/10.1007/s11142-006-9010-3
Published:
Issue Date:
DOI: https://doi.org/10.1007/s11142-006-9010-3