Craig Chapman
DBA in Accounting and Management
Dissertation Chair: Prof. P. Healy
Essays on Real Earnings Management
Combining new supermarket scanner data with hand-collected financial data, I compare the level of 'real' earnings management behavior related to different benchmarks hypothesized in prior literature as being important to managers. I further examine the spillover effects of these actions to competitor firms and observe firms reducing prices when more of their competitors are expected to be managing earnings upwards. My findings suggest that the effects and costs of earnings management are more widespread and persistent than previously thought.
