Business, Management and Accounting
5 years ago

New Study Reveals CEOs Manipulate Earnings Through Financial Instrument Reclassification

Management & Information Systems Review
Recirculation Prohibition of Fair Value through Other Comprehensive Income on Realization and Earnings Management
공경태

Paper Summary

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The study looked at how financial rules affect companies' profits. It found that when companies have a lot of unrealized gains on investments, they are more likely to change those investments to make their profits look better. This is especially true for banks and investment firms. The study also found that how much profit a company reports doesn't really affect this behavior.