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Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios
16 references·1 citing·23 second hop
Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios (2003)Informative and Opportunistic Earnings Ma…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…The pricing of discretionary accruals (1996)The pricing of discretionary …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies (1993)Additional evidence on the as…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law (2017)Does the board of directors a…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
  • 1994

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Debt-covenant violations and managers' accounting responses
1,250 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
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    • 2017Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law18 cited