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Revisiting the Relevance and Reliability of Non‐GAAP Reporting: The Case of the Income Trusts*
16 references·0 citing·35 second hop
Revisiting the Relevance and Reliability of Non‐GAAP Reporting: The Case of the Income Trusts* (2011)Revisiting the Relevance and Reliability …Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Agency Costs of Overvalued Equity (2005)Agency Costs of Overvalued Eq…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings (2003)Assessing the relative inform…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…The Timing of Asset Sales and Earnings Manipulation. (1993)The Timing of Asset Sales and…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The impact of performance-based compensation on misreporting (2005)The effects of corporate governance on firms’ credit ratings (2006)The role of information and financial reporting in corporate governance and debt contracting (2010)The Pricing of Options and Corporate Liabilities (1973)Founding Family Ownership and Earnings Quality (2006)CFOs versus CEOs: Equity incentives and crashes (2011)Financial accounting information and corporate governance (2001)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 2005Agency Costs of Overvalued Equity1,003 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited

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  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 1993The Timing of Asset Sales and Earnings Manipulation.556 cited
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