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Do managers manage earnings to ‘just meet or beat’ analyst forecasts?
16 references·6 citing·22 second hop
Do managers manage earnings to ‘just meet or beat’ analyst forecasts? (2008)Do managers manage earnings to ‘just meet…Detecting Earnings Management (2012)Detecting Earnings ManagementThe economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Empirical research on accounting choice (2001)Empirical research on account…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Prospect theory: An analysis of decision under risk (1988)Prospect theory: An analysis …Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations (2023)Earnings Management, Auditor …Effect of Real Earnings Management on Firm Performance: Evidence from India (2021)Effect of Real Earnings Manag…Evidence of Avoiding Working Capital Deficits in Australia (2015)Evidence of Avoiding Working …Earnings benchmark hierarchy (2015)Earnings benchmark hierarchyEarnings Management in Australian Corporations (2011)Earnings Management in Austra…Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy? (2011)Do Publicly Signalled Earning…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Ambiguity, and the Savage Axioms (1961)Judgment under Uncertainty: Heuristics and Biases (1975)The Framing of Decisions and the Psychology of Choice (1981)Exploration and Exploitation in Organizational Learning (1991)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Theory of games and economic behavior (2019)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Advances in prospect theory: Cumulative representation of uncertainty (1992)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
this work references cited by second hop

References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 1988Prospect theory: An analysis of decision under risk32,475 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002

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Errors in Estimating Accruals: Implications for Empirical Research
1,683 cited

Cited by

  • 2011Earnings Management in Australian Corporations30 cited
  • 2015Evidence of Avoiding Working Capital Deficits in Australia21 cited
  • 2021Effect of Real Earnings Management on Firm Performance: Evidence from India21 cited
  • 2023Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations21 cited
  • 2011Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy?20 cited
  • 2015Earnings benchmark hierarchy19 cited