Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Dechow, Patricia; G. Sloan, Richard; Patricia Sweeney, Amy

doi:10.1111/j.1911-3846.1996.tb00489.x

Public

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Published in Contemporary Accounting Research • Mar 1, 1996

Authors:

Patricia Dechow

Richard G. Sloan

Amy Patricia Sweeney

Abstract

Abstract. This study investigates firms subject to accounting enforcement actions by the Securities and Exchange Commission for alleged violations of Generally Accepted Accounting Principles. We investigate: (i) the extent to which the alleged earnings manipulations can be explained by extant earnin...

Subject

Accounting

Extant taxon

Enforcement

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