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Earnings Quality Under Rules- vs. Principles-Based Accounting Standards: A Test of the Skinner Hypothesis
13 references·3 citing·43 second hop
Earnings Quality Under Rules- vs. Principles-Based Accounting Standards: A Test of the Skinner Hypothesis (2004)Earnings Quality Under Rules- vs. Princip…The Market Pricing of Earnings Quality (2003)The Market Pricing of Earning…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets (2002)The Effect of Legal Environme…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Audit Education and Training: The Effect of Formal Studies and Work Experience (2000)Audit Education and Training:…Errors in Estimating Accruals: Implications for Empirical Research (1999)Errors in Estimating Accruals…Capital Market Effects of U.S.-Canada GAAP Differences (1994)Capital Market Effects of U.S…Professional judgment and accounting standards (1993)Professional judgment and acc…Rules versus Standards: An Economic Analysis (1992)Rules versus Standards: An Ec…Professional Judgment in Financial Reporting (1988)Professional Judgment in Fina…The role of accrual estimation errors to determine accrual and earnings quality (2016)The role of accrual estimatio…Proportionate consolidation versus the equity method: Additional evidence on the association with bond ratings (2007)Proportionate consolidation v…From Accounting to “Forecounting”* (2005)From Accounting to “Forecount…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Shareholder Litigation and Corporate Disclosures (1994)Why Firms Voluntarily Disclose Bad News (1994)CEO Ability and Management Earnings Forecasts * (2011)Management Forecast Quality and Capital Investment Decisions (2013)Financial statement comparability and expected crash risk (2016)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Nonaudit Fees, Auditor Independence, and Bond Ratings (2004)ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (2010)Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement (2015)Accounting earnings and cash flows as measures of firm performance (1994)Detecting Earnings Management. (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accounting Quality and Firm-Level Capital Investment (2006)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Entropy-balanced accruals (2020)The effect of bonus schemes on accounting decisions (1985)Earnings-based and accrual-based market anomalies: one effect or two? (2000)Managerial Entrenchment and Corporate Social Performance (2008)Monitoring and corporate disclosure: Evidence from a natural experiment (2013)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Earnings Asan Explanatory Variable for Returns (1991)A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)Disclosure Choices of Foreign Registrants in the United States (1996)Accounting earnings and firm valuation: the French case (1998)A Review of Markets-Based International Accounting Research (2004)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A review of archival auditing research (2014)The pricing of discretionary accruals (1996)Performance matched discretionary accrual measures (2005)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)Legal Origins (2002)Form and Substance in International Agreements (2005)Legal Institutions and Financial Development (2005)
this work references cited by second hop

References

  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 1992Rules versus Standards: An Economic Analysis804 cited
  • 2002The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets521 cited
  • 1999Errors in Estimating Accruals: Implications for Empirical Research365 cited
  • 1994Capital Market Effects of U.S.-Canada GAAP Differences111 cited
  • 2003The Market Pricing of Earnings Quality101 cited
  • 1988Professional Judgment in Financial Reporting54 cited
  • 1993Professional judgment and accounting standards48 cited
  • 2000Audit Education and Training: The Effect of Formal Studies and Work Experience39 cited

Cited by

  • 2016The role of accrual estimation errors to determine accrual and earnings quality28 cited

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  • 2007Proportionate consolidation versus the equity method: Additional evidence on the association with bond ratings28 cited
  • 2005From Accounting to “Forecounting”*21 cited