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The Association between the Accuracy of Management Earnings Forecasts and Discretionary Accounting Changes
15 references·0 citing·46 second hop
The Association between the Accuracy of Management Earnings Forecasts and Discretionary Accounting Changes (1995)The Association between the Accuracy of M…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Effectiveness of accounting-based dividend covenants (1990)Effectiveness of accounting-b…Voluntary Disclosure Choice and Earnings Information Transfer (1989)Voluntary Disclosure Choice a…Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter Earnings (1988)Bad News and Differential Mar…The effect of accounting procedure changes on CEOs' cash salary and bonus compensation (1987)The effect of accounting proc…Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings (1987)Security analyst superiority …Intraindustry Information Transfers Associated with Management Forecasts of Earnings (1987)Intraindustry Information Tra…Why do managers voluntarily release earnings forecasts? (1986)Why do managers voluntarily r…Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations (1984)Corporate Managers' Earnings …Smoothing income numbers : objectives, means, and implications (1981)Smoothing income numbers : ob…Intra-industry information transfers associated with earnings releases (1981)Intra-industry information tr…An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts (1980)An Empirical Investigation of…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate Forecasts of Earnin…Executives' Forecasts of Earnings per Share versus Forecasts of Naive Models (1972)Executives' Forecasts of Earn…An Empirical Evaluation of Accounting Income Numbers (1968)The Information Content of Annual Earnings Announcements (1968)Estimating betas from nonsynchronous data (1977)Testing Asymmetric-Information Asset Pricing Models (2012)Using and Interpreting Fixed Effects Models (2023)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Measuring security price performance (1980)Earnings Management During Import Relief Investigations (1991)Event Studies in Economics and Finance (1997)Time Series Analysis: Forecasting and Control (1977)The information content of security prices (1980)Positive Accounting Theory (1985)Investor Sophistication and Market Earnings Expectations (1997)Revenue surprises and stock returns (2006)Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research* (2011)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Discretionary disclosure (1983)Insider Trading and Voluntary Disclosures (2006)The Association between Board Composition and Different Types of Voluntary Disclosure (2007)CEO Ability and Management Earnings Forecasts * (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management Response to Debt Covenant Violations and Debt Restructuring (2002)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Capital markets research in accounting (2001)Does disclosure deter or trigger litigation? (2005)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010)Ambiguity and self-evaluation: The role of idiosyncratic trait definitions in self-serving assessments of ability. (1989)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200 (1990)Performance Measure Manipulation* (1998)International Financial Reporting Standards and the quality of financial statement information (2010)
this work references cited by second hop

References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations600 cited
  • 1981Intra-industry information transfers associated with earnings releases592 cited
  • 1986Why do managers voluntarily release earnings forecasts?575 cited
  • 1987Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings502 cited
  • 1980An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts490 cited
  • 1981Smoothing income numbers : objectives, means, and implications376 cited
  • 1990Effectiveness of accounting-based dividend covenants294 cited
  • 1987Intraindustry Information Transfers Associated with Management Forecasts of Earnings217 cited
  • 1987The effect of accounting procedure changes on CEOs' cash salary and bonus compensation182 cited
  • 1988Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter Earnings140 cited
  • 1989Voluntary Disclosure Choice and Earnings Information Transfer76 cited

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  • 1972Executives' Forecasts of Earnings per Share versus Forecasts of Naive Models54 cited
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