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Discretionary Accruals Remove Discretionary Accruals →

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  • 2018
  • Article

The Role of Overbilling in Hospitals' Earnings Management Decisions
By: Jonas Heese
This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling...  View Details
Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry
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  • 2017
  • Working Paper

Economic Uncertainty and Earnings Management
By: Luke C.D. Stein and Charles C.Y. Wang
In the presence of managerial short-termism and asymmetric information about skill and effort provision, firms may opportunistically shift earnings from uncertain to more certain times. We document empirically that when financial markets are less certain about a firm's...  View Details
Keywords: Discretionary Accruals; Uncertainty; Implied Volatility; Earnings Response Coefficient; Risk and Uncertainty; Earnings Management; Financial Markets
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  • 1996
  • Article

Discussion of a Market-Based Evaluation of Discretionary Accrual Models
By: Paul M. Healy
Keywords: Markets; Finance
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