Added pressure to perform : the effect of S&P 500 index inclusion on earnings management
Year of publication: |
2021
|
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Authors: | Franzen, Laurel ; Spizman, Joshua ; Suh, Julie |
Published in: |
Quarterly journal of finance & accounting : QJFA. - Omaha, Neb. : Creighton Univ., ISSN 1939-8123, ZDB-ID 2432432-2. - Vol. 59.2021, 1/2, p. 105-138
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Subject: | Analysts' Forecasts | Discretionary Accurals | Earnings Expectations | Earnings Management | S&P 500 Index | Bilanzpolitik | Accounting policy | Finanzanalyse | Financial analysis | Aktienindex | Stock index | Gewinn | Profit | Prognose | Forecast | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination | Kapitaleinkommen | Capital income |
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