Setting the Bar: earnings management during a change in accounting standards

Vedran Capkun; Anne Cazavan-Jeny; Thomas Jeanjean; L. A. Weiss

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Setting the Bar: earnings management during a change in accounting standards

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Vedran Capkun

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Groupement de Recherche et d'Etudes en Gestion à HEC

Anne Cazavan-Jeny

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Thomas Jeanjean

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L. A. Weiss

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Keywords

Earnings management Change Accounting standards

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Humanities and Social Sciences Business administration

Antoine Haldemann : Connect in order to contact the contributor

https://hal-hec.archives-ouvertes.fr/hal-00577836

Submitted on : Thursday, March 17, 2011-3:41:01 PM

Last modification on : Saturday, June 25, 2022-10:51:48 AM

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hal-00577836 , version 1 (17-03-2011)

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HAL Id : hal-00577836 , version 1

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Vedran Capkun, Anne Cazavan-Jeny, Thomas Jeanjean, L. A. Weiss. Setting the Bar: earnings management during a change in accounting standards. AAA Financial Accounting and Reporting, Jan 2011, Tampa, United States. ⟨hal-00577836⟩

Setting the Bar: earnings management during a change in accounting standards

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