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Vorsichtige Rechnungslegung — Theoretische Erklärung und empirische Evidenz —
16 references·1 citing·36 second hop
Vorsichtige Rechnungslegung — Theoretische Erklärung und empirische Evidenz — (2008)Vorsichtige Rechnungslegung — Theoretisch…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Stock prices and top management changes (1988)Stock prices and top manageme…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryAn Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management (2023)Accounting for the middle: mo…Dividend Policy under Asymmetric Information (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1988Stock prices and top management changes1,572 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns

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1,163 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
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    • 2023Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management11 cited