find that managers overestimate accrual persistence in range forecasts but not in point forecasts and that managers …' accrual-related forecast bias in range forecasts increases with forecast range and forecast horizon. My results suggest that … managers overestimate accrual persistence when faced with greater difficulty forecasting earnings. Moreover, I find that …

– publicly-traded stocks, closely-held stocks, and mutuals. We utilize a unique measure of earnings management, the loss reserve …

loss reserve accruals since it is the most significant accruals on the balance sheet. One benefit of studying the P …&L insurance industry is that we have specific and detailed information regarding the development of loss reserve accruals over …

their loss reserves. While discounting reserves presents a more complete assessment of a firm’s economic condition, it may …

This paper examines the asset write-off behavior of loss firms in response to tax rule changes. In particular, we … investigate two simultaneous changes in tax loss carryforward offsetting in opposite directions in Germany and France … of the firm value. We hypothesize and find that following changes in tax loss carryforward offsetting rules, loss firms …

role of restatement announcements. Findings: The results reveal that managers prefer to adopt accrual earnings management … switch their earnings management strategies from accrual to real earnings management when firms have purchased D&O insurance …&O insurance, which constrains managers from manipulating earnings through accrual earnings management; they also highlight the …

Purpose: The aim of this study is to examine the use of accrual-based vs. real earnings management by Greek firms … particular before IFRS.Design/methodology/approach: Accrual-based earnings management (AEM) is examined by assessing performance …