Accounting informs investors and earnings management is rife: : two questionable beliefs

• Autores: Ray Ball
• Localización: Accounting Horizons, ISSN-e 1558-7975, Vol. 27, Nº. 4, 2013, págs. 847-853
• Idioma: inglés
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• Dialnet Métricas: 7 Citas
• Resumen

  • This short essay addresses the inordinate amount of attention given in the literature to two seemingly widely-held but questionable beliefs: that a major role of financial reporting is providing new information for equity investors, and that "earnings management" is rampant. In this essay, I discuss these beliefs, indicate why I consider them "most incorrect," and offer conjectures on why they have not been corrected.