Which of the following authors(s) link earnings management to choices made in determining earnings that may comprise aggressive, but acceptable, accounting estimates and judgments, as compared to fraudulent practices that are clearly intended to deceive others?
A) Dechow and Skinner
B) Healy and Wahlen
C) Schipper
D) Thomas E. McKee

Question

Quizplus · Accepted Answer

Dechow and Skinner are known for their research on earnings management and have linked it to choices made in determining earnings that may comprise aggressive, but acceptable, accounting estimates and judgments, as compared to fraudulent practices that are clearly intended to deceive others. Healy and Wahlen have also studied earnings management, but their focus has been more on the motives for engaging in such practices. Schipper's work has focused more broadly on financial reporting and disclosure issues. Thomas E. McKee is not known for research on earnings management.

Which of the Following Authors(s) Link Earnings Management to Choices