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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 182 / 352

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© D.L. Crumbley

Lower perceptions of earnings quality lead investors to more thoroughly examine a firm’s audited financial statements. A more thorough analysis of a firm’s financial statements lead investors to lower their assessment of the firm’s earnings quality.

   F.D. Dodge, “Investors perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information,” p. 46.

Found no evidence that short sellers trade on the basis of information contained in accruals.

Scott Richardson, “Earnings Quality and Short Sellers,” p. 49.

Earnings Management

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