BLOATED BALANCE SHEET AND SUBSTITUTE MECHANISMS TO AVOID NEGATIVE EARNINGS SURPRISES

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FARAJZADEH DEHKORDI HASSAN; HEMMATI HASSAN; SANAEE HALE

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Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:8 | Issue:27 Page(s): 57-70

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Information Journal Paper

Title

BLOATED BALANCE SHEET AND SUBSTITUTE MECHANISMS TO AVOID NEGATIVE EARNINGS SURPRISES

Author(s)

FARAJZADEH DEHKORDI HASSAN | HEMMATI HASSAN | SANAEE HALE | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

DOWNWARD FORECAST GUIDANCEQ2

NEGATIVE EARNINGS SURPRISESQ1

REAL EARNINGS MANAGEMENTQ2

Abstract

In this paper, we examine the role of the balance sheet as a constraint on accrual-based earnings management and its impact on the tradeoffs between accrual-based earnings management, REAL EARNINGS MANAGEMENT, and forecast guidance in managing earnings surprises. Overall, our evidence suggests that managers turn to REAL EARNINGS MANAGEMENT or DOWNWARD FORECAST GUIDANCE as a substitute mechanism to avoid NEGATIVE EARNINGS SURPRISES when their ability to manipulate accruals upward is constrained by the extent to which net assets are already overstated in the balance sheet. Nevertheless, our evidence should be interpreted with caution given the limitations of our study. In particular, our study uses management’ earnings forecasts rather than analysts’ earnings forecasts.

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APA: Copy

FARAJZADEH DEHKORDI, HASSAN, HEMMATI, HASSAN, & SANAEE, HALE. (2016). BLOATED BALANCE SHEET AND SUBSTITUTE MECHANISMS TO AVOID NEGATIVE EARNINGS SURPRISES. MANAGEMENT ACCOUNTING, 8(27), 57-70. SID. https://sid.ir/paper/198947/en

Vancouver: Copy

FARAJZADEH DEHKORDI HASSAN, HEMMATI HASSAN, SANAEE HALE. BLOATED BALANCE SHEET AND SUBSTITUTE MECHANISMS TO AVOID NEGATIVE EARNINGS SURPRISES. MANAGEMENT ACCOUNTING[Internet]. 2016;8(27):57-70. Available from: https://sid.ir/paper/198947/en

IEEE: Copy

HASSAN FARAJZADEH DEHKORDI, HASSAN HEMMATI, and HALE SANAEE, “BLOATED BALANCE SHEET AND SUBSTITUTE MECHANISMS TO AVOID NEGATIVE EARNINGS SURPRISES,” MANAGEMENT ACCOUNTING, vol. 8, no. 27, pp. 57–70, 2016, [Online]. Available: https://sid.ir/paper/198947/en

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