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Earnings Management around Research and Development Manipulation
16 references·0 citing·25 second hop
Earnings Management around Research and Development Manipulation (2014)Earnings Management around Research and D…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The 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…Capital markets research in accounting (2001)Capital markets research in a…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Corporate Finance and Corporate Governance (1988)Corporate Finance and Corpora…Positive Accounting Theory (1985)Positive Accounting TheorySpecification Tests in Econometrics (1978)Specification Tests in Econom…Markets and hierarchies, analysis and antitrust implications : a study in the economics of internal organization (1975)Markets and hierarchies, anal…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1975Markets and hierarchies, analysis and antitrust implications : a study in the economics of internal organization2,442 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited

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  • 1988Corporate Finance and Corporate Governance2,253 cited
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