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Cash Flow and Accrual Surprises: Persistence and Return Implications
16 references·2 citing·31 second hop
Cash Flow and Accrual Surprises: Persistence and Return Implications (2008)Cash Flow and Accrual Surprises: Persiste…Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts (2009)Making Sense of Cents: An Exa…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Does Meeting Earnings Expecta…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…Capital markets research in accounting (2001)Capital markets research in a…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …The information content of losses (1995)The information content of lo…The analysis and use of financial statements (1993)The analysis and use of finan…Financial analysts' forecasts of earnings (1982)Financial analysts' forecasts…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The quality of street cash flow from operations (2014)The quality of street cash fl…Persistence of earnings and earnings components: Evidence from the emerging capital market of Egypt (2010)Persistence of earnings and e…Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)Replicating Anomalies (2018)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Judgment under Uncertainty: Heuristics and Biases (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1995The information content of losses2,315 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
  • 2001A Temporal Analysis of Earnings Surprises: Profits versus Losses649 cited
  • 2009Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts636 cited
  • 1982Financial analysts' forecasts of earnings577 cited

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1993
The analysis and use of financial statements
516 cited

Cited by

  • 2010Persistence of earnings and earnings components: Evidence from the emerging capital market of Egypt16 cited
  • 2014The quality of street cash flow from operations14 cited