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The impact of income smoothing on earnings quality in emerging markets
16 references·4 citing·24 second hop
The impact of income smoothing on earnings quality in emerging markets (2015)The impact of income smoothing on earning…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…Does Income Smoothing Improve Earnings Informativeness? (2006)Does Income Smoothing Improve…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Capital markets research in accounting (2001)Capital markets research in a…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…The pricing of discretionary accruals (1996)The pricing of discretionary …Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…IFRS adoption and financial reporting quality in the MENA region (2021)IFRS adoption and financial r…Real earnings management and the relevance of operating cash flows: A study of french listed firms (2020)Real earnings management and …Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms (2019)Ownership structure and audit…Income Smoothing Behavior at the Times of Political Crises (2017)Income Smoothing Behavior at …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Agency Problems and the Theory of the Firm (1980)Audit committee, board of director characteristics, and earnings management (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Judgment under Uncertainty: Heuristics and Biases (1974)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?

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Cited by

  • 2019Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms25 cited
  • 2021IFRS adoption and financial reporting quality in the MENA region25 cited
  • 2020Real earnings management and the relevance of operating cash flows: A study of french listed firms22 cited
  • 2017Income Smoothing Behavior at the Times of Political Crises16 cited