@article{640c117b837f412fb96d5b0b7b3e38cb,
title = "The role of accounting disaggregation in detecting and mitigating earnings management",
abstract = "Though ample empirical evidence alludes to the importance of disaggregated accounting data in the context of earnings management, extant theory considers biases in reporting mostly at the aggregated level of the accounting report. By introducing accounting disaggregation into the conventional theoretical framework of earnings management, this study highlights the essential role that disaggregated accounting data play in detecting and mitigating reporting manipulations. Disaggregated reports are shown to be especially effective when they consist of accounting items that are tightly interrelated by their fundamental economic nature, differ considerably in their sensitivity to reporting manipulations, and vary in their signs.",
keywords = "Accounting, Disaggregated accounting data, Earnings management, Financial ratios, Financial reporting, Information asymmetry, Ratio analysis, Reporting bias",
author = "Eli Amir and Eti Einhorn and Itay Kama",
note = "Funding Information: Acknowledgments We appreciate the helpful comments and suggestions of two anonymous referees, Stanley Baiman (the editor), Robert Bushman, Gilad Livne, Amir Ziv, and participants in the 7th London Business School Accounting Symposium and in a seminar at Columbia University. We also thank Gerda Kessler for expert editorial assistance and gratefully acknowledge financial support by the Henry Crown Institute of Business Research in Israel.",
year = "2014",
month = mar,
doi = "10.1007/s11142-012-9220-9",
language = "אנגלית",
volume = "19",
pages = "43--68",
journal = "Review of Accounting Studies",
issn = "1380-6653",
publisher = "Springer New York",
number = "1",
}