An Investigation of Earnings Management Through Marketing Actions

References

• Aaker D. A.Managing Brand Equity (1991) (Free Press, New York) Google Scholar
• Arya A., Glover J., Sunder S. Earnings management and the revelation principle. Rev. Accounting Stud. (1998) 3(1–2):7–34Crossref, Google Scholar
• Bartov E., Givoly D., Hayn C. The rewards to meeting or beating earnings expectations. J. Accounting Econom. (2002) 33:173–204Crossref, Google Scholar
• Blattberg R. C., Neslin S.Sales Promotion: Concepts, Methods, and Strategies (1990) (Prentice Hall, Englewood, NJ) Google Scholar
• Brown L. D., Caylor M. L. A temporal analysis of quarterly earnings thresholds: Propensities and valuation consequences. Accounting Rev. (2005) 80(2):423–440Crossref, Google Scholar
• Burgstahler D., Dichev I. Earnings management to avoid earnings decreases and losses. J. Accounting Econom. (1997) 24(1):99–126Crossref, Google Scholar
• Bushee B. J. The influence of institutional investors on myopic R&D investment behavior. Accounting Rev. (1998) 73(3):305–333Crossref, Google Scholar
• Campbell Soup Company Campbell Soup F3Q08 (qtr end 4/27/08) earnings call transcript, May 19. (2008) . Retrieved August 12, 2008, http://seekingalpha.com/article/77913-campbell-soup-f3q08-qtr-end-4-27-08-earnings-call-transcript?page=-1Google Scholar
• Chapman C. J. The effects of real earnings management on the firm, its competitors and subsequent reporting periods. (2010) . Working paper, Northwestern University, Evanston, ILGoogle Scholar
• Cheng S. R&D expenditures and CEO compensation. Accounting Rev. (2004) 79(2):305–328Crossref, Google Scholar
• Cohen D., Mashruwala R., Zach T. The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. Rev. Accounting Stud. (2009) . ePub ahead of print July 7, http://www.springerlink.com/content/k6518m772q286667/Google Scholar
• Dechow P. M., Sloan R. G. Executive incentives and the horizon problem. J. Accounting Econom. (1991) 14(1):51–89Crossref, Google Scholar
• Degeorge F., Patel J., Zeckhauser R. Earnings management to exceed thresholds. J. Bus. (1999) 72(1):1–33Crossref, Google Scholar
• Durtschi C., Easton P. Earnings management? Shapes of the frequency distributions of earnings metrics are not evidence ipso facto. J. Accounting Res. (2005) 43(4):557–592Crossref, Google Scholar
• Dye R. A. Earnings management in an overlapping generations model. J. Accounting Res. (1988) 26(2):195–235Crossref, Google Scholar
• Fudenberg D., Tirole J. A theory of income and dividend smoothing based on incumbency rents. J. Political Econom. (1995) 103(1):75–93Crossref, Google Scholar
• Graham J. R., Harvey C. R., Rajgopal S. The economic implications of corporate financial reporting. J. Accounting Econom. (2005) 40(1–3):3–73Crossref, Google Scholar
• Gupta S. Impact of sales promotions on when, what, and how much to buy. J. Marketing Res. (1988) 25(4):342–355Crossref, Google Scholar
• Hagle T. M., Mitchell G. E. Goodness-of-fit measures for probit and logit. Appl. J. Political Sci. (2001) 36(3):762–784Crossref, Google Scholar
• Hayn C. The information content of losses. J. Accounting Econom. (1995) 20(2):125–153Crossref, Google Scholar
• Healy P. M. The effect of bonus schemes on accounting decisions. J. Accounting Econom. (1985) 7(1–3):85–107Crossref, Google Scholar
• Healy P. M., Wahlen J. M. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (1999) 13(4):365–383Crossref, Google Scholar
• Jedidi K., Mela C. F., Gupta S. Managing advertising and promotion for long-run profitability. Marketing Sci. (1999) 18(1):1–22Link, Google Scholar
• Jones J. J. Earnings management during import relief investigations. J. Accounting Res. (1991) 29(2):193–228Crossref, Google Scholar
• Kopalle P., Mela C. F., Marsh L. The dynamic effect of discounting on sales: Empirical analysis and normative pricing inplications. Marketing Sci. (1999) 18(3):317–332Link, Google Scholar
• Macé S., Neslin S. A. The determinants of pre- and post-promotion dips in sales of frequently purchased goods. J. Marketing Res. (2004) 41(3):339–350Crossref, Google Scholar
• Mela C. F., Gupa S., Lehmann D. R. The long-term impact of promotion and advertising on consumer brand choice. J. Marketing Res. (1997) 34(2):248–261Crossref, Google Scholar
• Mela C. F., Jedidi K., Bowman D. The long-term impact of promotions on consumer stockpiling behavior. J. Marketing Res. (1998) 35(2):250–262Crossref, Google Scholar
• Mizik N., Jacobson R. Myopic marketing management: Evidence of the phenomenon and its long-term performance consequences in the SEO context. Marketing Sci. (2007) 26(3):361–379Link, Google Scholar
• Narasimhan C., Neslin S. A., Sen S. K. Promotional elasticities and category characteristics. J. Marketing (1996) 60(2):17–30Crossref, Google Scholar
• Oberholzer-Gee F., Wulf J. Earnings management from the bottom up: An analysis of division manager incentives. (2006) . Working paper, Harvard Business School, BostonGoogle Scholar
• Oyer P. Fiscal year-ends and non-linear incentive contracts: The effect of business seasonality. Quart. J. Econom. (1998) 113(1):149–185Crossref, Google Scholar
• Pauwels K., Hanssens D. M., Siddarth S. The long-term effects of price promotions on category incidence, brand choice, and purchase quantity. J. Marketing Res. (2002) 39(4):421–439Crossref, Google Scholar
• Roychowdhury S. Earnings management through real activities manipulation. J. Accounting Econom. (2006) 42(3):335–370Crossref, Google Scholar
• Skinner D. J., Sloan R. G. Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio. Rev. Accounting Stud. (2002) 7(2–3):289–312Crossref, Google Scholar
• Steenburgh T. J. Measuring consumer and competitive impact with elasticity decompositions. J. Marketing Res. (2007) 44(4):636–646Crossref, Google Scholar
• Stein J. C. Efficient capital markets, inefficient firms: A model of myopic corporate behavior. Quart. J. Econom. (1989) 104(4):655–669Crossref, Google Scholar
• Stock J. H., Watson M. W.Introduction to Econometrics (2007) (Pearson/Addison Wesley, Boston) Google Scholar
• van Heerde H. J., Leeflang P. S. H., Wittink D. R. The estimation of pre- and postpromotion dips with store-level scanner data. J. Marketing Res. (2000) 37(3):383–395Crossref, Google Scholar
• van Heerde H. J., Leeflang P. S. H., Wittink D. R. Decomposing the sales promotion bump with store data. Marketing Sci. (2004) 23(3):317–334Link, Google Scholar