Slide 1 Earnings Management and Earnings Quality Slide 2 Prospect Theory Test 1: An 80% chance to win $4,000, 20% win nothing A certain gain of $3,000 Test 2: An 80% chance…
5/23/2018 02 Whole 1/158The Impact of Earnings Management on the Value-Relevanceof Earnings and Book Value: A Comparison of Short-termand Long-term Discretionary AccrualsA…