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Mar 19, 2019
Shen, Rui; Qianqian, Du, 2019, "Replication Data for: Peer Performance and Earnings Management", https://doi.org/10.21979/N9/XO8MB3, DR-NTU (Data), V1, UNF:6:Acti+s82LYV+sfyXJotLNg== [fileUNF]
This paper studies how peer performance affects firms’ earnings management decisions. Using peer firms’ idiosyncratic returns as an exogenous peer performance measure and the instrumental variable approach, we find that higher peer performance leads to higher discretionary accrua... |