作者：Cassar, Gavin
作者单位：University of Pennsylvania
摘要：Using a representative sample of entrepreneurs who are in the process of starting a business, this study investigates the determinants of the preparation of financial statements and projections in start-up ventures. Consistent with predictions from information economics and contracting, I find that the use of outside funding, level of competition, and venture scale are positively associated with the intended frequency of financial statement preparation. However, comparing the economic signific...
作者：Badertscher, Brad A.; Phillips, John D.; Pincus, Morton; Rego, Sonja Olhoft
作者单位：University of Notre Dame; University of Connecticut; University of California System; University of California Irvine; University of Iowa
摘要：Prior research has separately examined pretax earnings management activities that have current taxable income consequences (book-tax conforming earnings management) and those that do not have current taxable income consequences (book-tax nonconforming earnings management). Our study documents the prevalence of, and then investigates the firm-specific characteristics that impact the choice between, these earnings management strategies. We utilize a sample of firms that restated their earnings d...
