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The Relation between Incentives to Avoid Debt Covenant Default and Insider Trading
16 references·0 citing·25 second hop
The Relation between Incentives to Avoid Debt Covenant Default and Insider Trading (2001)The Relation between Incentives to Avoid …Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…Research design issues in earnings management studies (2000)Research design issues in ear…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Detecting Earnings Management. (1995)Detecting Earnings Management.Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting choice in troubled companies (1994)Accounting choice in troubled…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Positive Accounting Theory (1985)Positive Accounting TheorySpecial Information and Insider Trading (1974)Special Information and Insid…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)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1974Special Information and Insider Trading1,236 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1994Accounting choice in troubled companies855 cited
  • 1996

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A Market-Based Evaluation of Discretionary Accrual Models
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