Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Discussion of “Are Accruals during Initial Public Offerings Opportunistic?”

16 references·16 citing·30 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1991Earnings Management During Import Relief Investigations8,369 cited
1995Detecting Earnings Management.6,532 cited
2012Detecting Earnings Management3,821 cited
1995The New Issues Puzzle3,550 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
1991The Long‐Run Performance of initial Public Offerings3,500 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
1985Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition1,742 cited
1996The pricing of discretionary accruals1,662 cited
1999The Detection of Earnings Manipulation1,299 cited
1995Annual bonus schemes and the manipulation of earnings1,137 cited
1997The Operating Performance of Firms Conducting Seasoned Equity Offerings1,098 cited
1995Underperformance in long-run stock returns following seasoned equity offerings1,005 cited
1988Evidence of Earnings Management from the Provision for Bad Debts

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

920 cited

1994Accounting choice in troubled companies855 cited

Cited by

2004Board Characteristics, Audit Committee Characteristics and Abnormal Accruals102 cited
2007Accountability and value enhancement roles of corporate governance97 cited
2009Investor Sentiment, Accruals Anomaly, and Accruals Management81 cited
2019Politically connected independent directors and corporate fraud in China79 cited
2004ACCRUAL MANAGEMENT AND THE INDEPENDENCE OF THE BOARDS OF DIRECTORS AND AUDIT COMMITTEES71 cited
2012Accruals quality vis-à-vis disclosure quality: Substitutes or complements?67 cited
2009Underwriter reputation, earnings management and the long‐run performance of initial public offerings65 cited
2009The Effect of Board Structure and Institutional Ownership Structure on Earnings Management52 cited
2013The conditional nature of board characteristics in constraining earnings management in private family firms50 cited
2012Do UK firms manage earnings to meet dividend thresholds?49 cited
2008The Influence of Takeover Protection on Earnings Management45 cited
2012Comparing Abnormal Accruals Estimates across Samples: An International Test41 cited
2016Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions41 cited
2018Towards Economic Corporate Sustainability in Reporting: What Does Earnings Management around Equity Offerings Mean for Long-Term Performance?40 cited
2013The effects of board and auditor independence on earnings quality: evidence from Italy35 cited
2014The quality of reported numbers by the management33 cited