Earnings Management in Recession and Recovery Periods

Yousef Jahmani; Suman Niranjan; Susanne Toney

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Earnings Management in Recession and Recovery Periods

机译：经济衰退时期和恢复时期的盈余管理

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This article investigates earnings management during the recession and recovery periods (2008 and 2013) for S&P 500 companies. Using the modified Jones model, the results suggest that these companies managed their earnings in both periods, but they managed their earnings much more in the recession period, which may be attributed to the desire to avoid or mitigate the negative consequences of experiencing deep losses. The results also raise questions about the reliability of the companies'financial statements. The findings of this research are useful to the Securities and Exchange Commission and auditors, and they imply that more careful scrutinisation of companies'financial statements is needed to better inform investors and creditors relying on these statements.

机译：本文研究标准普尔500指数公司在经济衰退和复苏时期（2008年和2013年）的收益管理。使用修改后的琼斯模型，结果表明这些公司在两个时期内都管理着他们的收益，但是在衰退期他们管理着更多的收益，这可能是由于人们希望避免或减轻遭受巨额亏损的负面影响。结果还引发了有关公司财务报表可靠性的质疑。这项研究的结果对证券交易委员会和审计师很有用，他们暗示需要更仔细地审查公司的财务报表，以便更好地告知依赖这些报表的投资者和债权人。

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来源
《Margin: The Journal of Applied Economic Research》 |2016年第2期|264-280|共17页
作者
Yousef Jahmani; Suman Niranjan; Susanne Toney;
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作者单位

College of Business Administration, Savannah State University, Savannah, GA 31404, USA;

College of Business Administration, Savannah State University, Savannah, GA 31404, USA;

College of Business Administration, Savannah State University, Savannah, GA 31404, USA;

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原文格式 PDF
正文语种 eng
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关键词
Earnings Management; Discretionary Accruals; Economic Recession; Business Cycle;

机译：盈余管理;全权应计;经济萧条;商业周期;

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Earnings Management in Recession and Recovery Periods

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