PlumX Metrics
SSRN
Embed PlumX Metrics

The Role of Disaggregated Accounting Data in Detecting and Suppressing Earnings Management

SSRN Electronic Journal
2008
  • 0
    Citations
  • 3,089
    Usage
  • 11
    Captures
  • 0
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Usage
    3,089
    • Abstract Views
      2,605
    • Downloads
      484
  • Captures
    11
    • Readers
      10
    • Exports-Saves
      1
      • SSRN
        1
  • Ratings
    • Download Rank
      118,208

Article Description

Though ample empirical evidence alludes to the importance of disaggregated accounting data in the context of earnings management, extant accounting theory considers biases in reporting earnings mostly at the aggregated level of the reported earnings. By analyzing reporting manipulations at the disaggregated level of the earnings report, this study highlights the essential role that disaggregated accounting information plays in detecting and suppressing earnings management activities. Disaggregated accounting information is shown to be especially effective in this role when it consists of components that are tightly interrelated by their fundamental economic nature and highly diverse in their sensitivity to reporting manipulations.

Bibliographic Details

Eli Amir; Eti Einhorn; Itay Kama

Elsevier BV

Information asymmetry; Accounting; Financial reporting; Earnings management; Reporting bias; Disaggregated accounting data; Financial ratios

Provide Feedback

Have ideas for a new metric? Would you like to see something else here?Let us know