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Earnings -- Managing Surprises

The following sources are recommended by a professor whose research specialty is earnings management.


Six Superlative Sources

· Brown, L.D. "A temporal analysis of earnings surprises: Profits versus losses." Journal of Accounting Research (2001): 221-42.

· Burgstahler, D., and I. Dichev. "Earnings management to avoid earnings decreases and losses." Journal of Accounting and Economics (1997): 99-126.

· Burgstahler, D., and M. Eames. "Management of earnings and analyst forecasts to achieve zero earnings surprise." Working paper, Santa Clara University, 1998.

· Degeorge, F., J. Patel, and R. Zeckhauser. "Earnings manipulation to exceed thresholds." Journal of Business (1999): 1-33.

· Healy, P.M., and J.M. Whalen. "A review of the earnings management literature and its implications for standard setting." Accounting Horizons (1999): 365-83.

· Matsumoto, D.A. "Management's Incentives to Avoid Negative Earnings Surprises." Accounting Review (2002): 483-514.

Other Excellent Sources

· Abarbanell, J., and R. Lehavy. Differences in commercial database reported earnings: Implications for Empirical Research. Working paper, University of Michigan, 2002.

· Bradshaw, M., M. Moberg, and R.G. Sloan. "GAAP versus the street: An empirical assessment of two alternative definitions of earnings." Working paper, University of Michigan, 2000.

· Dowen, R.J. "Analyst reaction to negative earnings for large well-known firms." Journal of Portfolio Management (1996): 49-55.

· Easterwood, J.C., and S.R. Nutt. "Inefficiency in analysts, earnings forecasts: Systematic misreaction or systematic optimism?" Journal of Finance (1999): 1777-97.

· Hwang, L., C. Jan, and S. Basu. "Loss firms and analysts, earnings forecast errors." Journal of Financial Statement Analysis (1996): 18-30.

· Kasznik, R., and Lev, B. "To warn or not to warn: Management disclosures in the face of an earnings surprise." Accounting Review (1995): 113-34.

· Levitt, A. "The numbers game." Remarks delivered at the NYU center for law and business. September 28, 1998, New York, NY.

· Skinner, D., and R. Sloan. "Earnings surprises, growth estimates and stock returns or Don't let a torpedo sink your portfolio." Working paper. University of Michigan, 1998.

· Soffer, L., S. Thiagarajan, and B. Walther. "Earnings preannouncement strategies." Review of Accounting Studies (2000): 5-26.

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