In this paper, we examine the importance of contagion in earnings management, proxied by 2,376 earnings restatements announced during the years 1997-2008. Controlling for industry and firm-level characteristics, we find that firms are more likely to begin managing earnings after the public...

We provide insights into earnings quality from a survey of 169 CFOs of public companies and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all, high-quality earnings are sustainable and repeatable; specific characteristics include consistent reporting...

The final working paper version: 'http://ssrn.com/abstract=2103384' http://ssrn.com/abstract=2103384.Presentation slides: "http://ssrn.com/abstract=2347428" http://ssrn.com/abstract=2347428.We provide insights into earnings quality from a survey of 169 CFOs of public companies and in-depth...

To understand how practitioners operationalize evaluations of earnings quality, we obtain a proprietary dataset of 1,029 reports on aggressive reporting practices over 2003-2015 for 348 unique firms published by a research firm (RF) that sells such data to institutional clients. From these...