Earnings - Publications - Faculty & Research

May 2008
Article

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

By: Daniel Cohen, Aiyesha Dey and Thomas Lys

We document that accrual‐based earnings management increased steadily from 1987 until the passage of the Sarbanes‐Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined... View Details

Keywords: Earnings Management; Governing Rules, Regulations, and Reforms; Outcome or Result

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March 2001 (Revised April 2001)
Case

General Electric 2000: Quality of Earnings Assessment

By: David F. Hawkins

A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards. View Details

Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States

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08 Sep 2008
News

Leadership: The Consequences Of Missing Quarterly Earnings

2011
Chapter

The Analyst Recommendation and Earnings Forecast Anomaly

By: George Serafeim

Keywords: Business Earnings; Forecasting and Prediction

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February 1998
Article

Computer Software Company Earnings Revisions may be Needed

By: David F. Hawkins

Keywords: Applications and Software; Business Earnings

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November 1997
Case

Intercon Electric Corporation: Quality of Earnings Analysis

By: David F. Hawkins and Norman Bartczak

Keywords: Business Earnings; Energy Industry

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1991
Article

How Management Bonus Plans Affect Reported Earnings

By: Paul M. Healy

Keywords: Management; Compensation and Benefits; Business Earnings

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May 2019
Article

Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls

By: Anne Heinrichs, Jihwon Park and Eugene F. Soltes

Using a set of proprietary records, we examine who consumes quarterly earnings conference calls and under which circumstances the calls are consumed. While there is significant interest in calls by institutional investors and sell-side analysts, we find that investors... View Details

Keywords: Disclosure; Conference Calls; Firm News; Corporate Disclosure; Business Earnings; Situation or Environment

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08 Oct 2018
News

Knowing What Your Boss Earns Can Make You Work Harder

06 May 2002
Research & Ideas

Profits for Nonprofits: Earning Your Own Way

"Pay our own way? No way." Not long ago, that was the mantra of many a proud nonprofit organization, living on the largesse of government grants and private donations. But with those income sources drying up, suddenly nonprofits are learning to View Details

Keywords: by Martha Lagace

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details