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Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation”
16 references·4 citing·28 second hop
Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation” (2003)Discussion of “Why are Earnings Kinky? An…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Memoirs of Sherlock Holmes (2009)The Memoirs of Sherlock HolmesWhy Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry (2003)Management of the loss reserv…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Research design issues in earnings management studies (2000)Research design issues in ear…Differential Earnings Management to Avoid Earnings Declines And Losses Across Publicly and Privately-Held Banks (2000)Differential Earnings Managem…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions (2022)Taxes in Non-GAAP Reporting: …Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen (2011)Beeinträchtigen Beratungsleis…Corporate governance dynamics and tax compliance (2010)Corporate governance dynamics…Earnings Management: a literature review (2008)Earnings Management: a litera…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Does Earnings Management Affect Firms’ Investment Decisions? (2008)The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)Prospect Theory: An Analysis of Decision under Risk (1979)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)How does financial reporting quality relate to investment efficiency? (2009)Corporate social responsibility and access to finance (2013)Disclosure level and the cost of equity capital. (1997)Performance Matched Discretionary Accrual Measures (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1995The information content of losses2,315 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 2003Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry270 cited
  • 2009The Memoirs of Sherlock Holmes119 cited

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  • 2000Differential Earnings Management to Avoid Earnings Declines And Losses Across Publicly and Privately-Held Banks27 cited
  • Cited by

    • 2022Taxes in Non-GAAP Reporting: Evidence of Strategic Behavior in Selecting Tax Rates Applied to Exclusions17 cited
    • 2008Earnings Management: a literature review17 cited
    • 2010Corporate governance dynamics and tax compliance17 cited
    • 2011Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen15 cited