Show simple item record

dc.contributor.authorDyreng, Scott D.
dc.contributor.authorHanlon, Michelle
dc.contributor.authorMaydew, Edward L.
dc.date.accessioned2012-11-29T21:12:20Z
dc.date.available2012-11-29T21:12:20Z
dc.date.issued2012-06
dc.identifier.issn1380-6653
dc.identifier.issn1573-7136
dc.identifier.urihttp://hdl.handle.net/1721.1/75117
dc.description.abstractDespite decades of research on how, why, and when companies manage earnings, there is a paucity of evidence about the geographic location of earnings management within multinational firms. In this study, we examine where companies manage earnings using a sample of 2,067 U.S. multinational firms from 1994 to 2009. We predict and find that firms with extensive foreign operations in weak rule of law countries have more foreign earnings management than companies with subsidiaries in locations where the rule of law is strong. We also find some evidence that profitable firms with extensive tax haven subsidiaries manage earnings more than other firms and that the earnings management is concentrated in foreign income. Apart from these results, we find that most earnings management takes place in domestic income, not foreign income.en_US
dc.description.sponsorshipArthur Andersen (Firm) (Arthur Andersen Faculty Fund)en_US
dc.language.isoen_US
dc.publisherSpringer Science + Business Media B.V.en_US
dc.relation.isversionofhttp://dx.doi.org/ 10.1007/s11142-012-9194-7en_US
dc.rightsCreative Commons Attribution-Noncommercial-Share Alike 3.0en_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/3.0/en_US
dc.sourceSSRNen_US
dc.titleWhere do firms manage earnings?en_US
dc.typeArticleen_US
dc.identifier.citationDyreng, Scott D., Michelle Hanlon, and Edward L. Maydew. “Where Do Firms Manage Earnings?” Review of Accounting Studies 17.3 (2012): 649–687. Web.en_US
dc.contributor.departmentSloan School of Managementen_US
dc.contributor.mitauthorHanlon, Michelle
dc.relation.journalReview of Accounting Studiesen_US
dc.eprint.versionAuthor's final manuscripten_US
dc.type.urihttp://purl.org/eprint/type/JournalArticleen_US
eprint.statushttp://purl.org/eprint/status/PeerRevieweden_US
dspace.orderedauthorsDyreng, Scott D.; Hanlon, Michelle; Maydew, Edward L.en
dc.identifier.orcidhttps://orcid.org/0000-0002-7009-1310
mit.licenseOPEN_ACCESS_POLICYen_US
mit.metadata.statusComplete


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record