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Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?
16 references·7 citing·20 second hop
Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it? (2000)Where Do Companies Attempt Earnings Manag…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Market Rewards Associated with Patterns of Increasing Earnings (1999)Market Rewards Associated wit…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…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 …The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements (2019)Determinants of Earnings Mana…Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms (2015)Earnings Management through S…Board Monitoring, Management Contracting and Earnings Management: An Evidence from ASX Listed Companies (2012)Board Monitoring, Management …Earnings Inflation Through Accruals and Real Activity Manipulation: Its Prevalence at the Time of an SEO and the Financial Market Consequences (2007)Earnings Inflation Through Ac…A multivariate analysis of the determinants of auditors' opinions on Asian banks (2007)A multivariate analysis of th…Rules, Principles, and the Accounting Crisis in the United States (2004)Rules, Principles, and the Ac…Restated Financial Statements and Auditor Litigation (2000)Restated Financial Statements…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Prospect Theory: An Analysis of Decision under Risk (1979)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)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995The information content of losses2,315 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1999Market Rewards Associated with Patterns of Increasing Earnings

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909 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • Cited by

    • 2007Earnings Inflation Through Accruals and Real Activity Manipulation: Its Prevalence at the Time of an SEO and the Financial Market Consequences44 cited
    • 2012Board Monitoring, Management Contracting and Earnings Management: An Evidence from ASX Listed Companies37 cited
    • 2000Restated Financial Statements and Auditor Litigation30 cited
    • 2015Earnings Management through Specific Accruals and Discretionary Expenses: Evidence from U.S. Agribusiness Firms26 cited
    • 2007A multivariate analysis of the determinants of auditors' opinions on Asian banks23 cited
    • 2004Rules, Principles, and the Accounting Crisis in the United States23 cited
    • 2019Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements22 cited