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Misvaluation and Insider Trading Incentives for Accrual‐based and Real Earnings Management
16 references·3 citing·23 second hop
Misvaluation and Insider Trading Incentives for Accrual‐based and Real Earnings Management (2014)Misvaluation and Insider Trading Incentiv…Detecting Earnings Management (2012)Detecting Earnings ManagementReal and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based 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…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Contrarian Investment, Extrapolation, and Risk (1994)Contrarian Investment, Extrap…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors and CEO turnover (1988)Outside directors and CEO tur…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryCan financial analysts constrain real earnings management in emerging markets? Evidence from China (2021)Can financial analysts constr…Does regulating executive compensation impact insider trading? (2019)Does regulating executive com…Aggregate Insider Trading and Market Returns: The Role of Transparency (2017)Aggregate Insider Trading and…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Sentiment and the Cross‐Section of Stock Returns (2006)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)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)
this work references cited by second hop

References

  • 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
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1994Contrarian Investment, Extrapolation, and Risk4,198 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2001

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Capital markets research in accounting
2,575 cited

Cited by

  • 2017Aggregate Insider Trading and Market Returns: The Role of Transparency30 cited
  • 2021Can financial analysts constrain real earnings management in emerging markets? Evidence from China23 cited
  • 2019Does regulating executive compensation impact insider trading?21 cited