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01 Measuring the Prevalence of
Earnings Manipulations: A Novel Approach NICOLE L.
CADE , JOSHUA L.
GUNN , ALEX J.
VANDENBERG Abstract ： We provide prevalence
estimates for five forms of earnings manipulation based on executives’ reports
about their firms’ actual reporting practices. After preregistering our methods
and analyses via theJournal of Accounting Research’s
registration-based editorial process, we recruit nearly a thousand executives
from firms listed in the Russell 3000 Index to participate in either a survey
or a list experiment; the hallmark of the latter being additional privacy
protections designed to promote honest disclosure about self-incriminating
information. In our survey, 26.8% of executives disclose at least one form of
earnings manipulation at their firm in the 2018–2023 period: 18.0% report
changing an operational activity to meet a near-term earnings target at the
expense of long-term value (i.e., real earnings management), 8.8% report
intentiona
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