Document Type


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Journal / Book Title

International Research Journal of Applied Finance


The purpose of this study is to identify the characteristics of large cap companies that have been sanctioned by the United States Securities and Exchange Commission (SEC) for earnings management, and to test those characteristics on small cap companies to determine whether they can be used to detect earnings management in the small cap space. Thirteen non-accrual financial characteristics identified by previous researchers are tested, including both financial ratios and account levels. Univariate and multivariate analysis are used in the determination of the applicability of large company indicators of earnings management to small cap companies.


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Ricci, C., Gavin, S., , (2017). “Identifying Earnings Management: The Case of Small-Cap Corporations in the United States.”. International Research Journal of Applied Finance, 8 (4), pp. 1-16.

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