managed earnings

Managed Earnings

The practice of the managers of a company performing any action that misrepresents the company's financial health. The practice of managed earnings may include falsely inflating stock prices by improperly reporting income, failing to capitalize expenses, hiding losses in subsidiaries, or prematurely recognizing revenue. See also: Sarbanes-Oxley Act of 2002, Aggressive accounting.
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managed earnings

Corporate earnings that have been manipulated in order to produce a desired result. Earnings can be managed utilizing a variety of both acceptable and questionable accounting methods. For example, a company might time gains and losses from asset sales in order to produce steadily rising earnings.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
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They found that small companies managed earnings to avoid losses more frequently than large companies (Lee & Choi, 2002).
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Sloan (1996), in the naive investor model, suggests "that investors 'fixate' on earnings, failing to distinguish fully between the different properties of the accrual and cash flow components of earnings." This view predicts that investors respond to the managed earnings, which contains abnormal accruals, as if this level of earnings would persist in the future.
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This is based on the tailwinds of managed earnings and a US Fed that is reluctant to end the easy money despite the obvious need to do so.
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We find that firms who managed earnings before the adverse event had less negative reaction to the adverse event than those who did not.
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H1: Unregulated companies managed earnings and net assets to appear to be a more favorable investment.
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If earnings are managed through Sales Revenues, then the Jones Model will remove part of the managed earnings from the discretionary accruals.
How accurate are the discretionary accrual models?
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