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Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba: Studi Hermeneutika
16 references·1 citing·38 second hop
Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba: Studi Hermeneutika (2010)Etika dan Perilaku Koruptif dalam Praktik…Analisis Data Penelitian Kualitatif : Pemahaman filosofis dan metodologis ke arah penguasaan model aplikasi (2006)Analisis Data Penelitian Kual…Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share (2005)Earnings Management through T…CEO incentives and earnings management (2004)CEO incentives and earnings m…Rounding-up in reported EPS, behavioral thresholds, and earnings management (2003)Rounding-up in reported EPS, …Earnings management, stock issues, and shareholder lawsuits (2003)Earnings management, stock is…Earnings management and initial public offerings: Evidence from the Netherlands (2003)Earnings management and initi…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Financial Accounting Theory (1999)Financial Accounting TheoryPolitical Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis. (1998)Political Costs and Earnings …Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management (1995)Attitudes of students and acc…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …The Effect of Firms' Financial Disclosure Strategies on Stock Prices (1993)The Effect of Firms' Financia…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Positive Accounting Theory (1985)Positive Accounting TheoryFinancial Statement Analysis (1974)Financial Statement AnalysisPraktik manajemen laba: Sebuah kajian studi hermeneutika (2020)Praktik manajemen laba: Sebua…Corporate performance and managerial remuneration (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence (2006)Shareholder-Initiated Class Action Lawsuits: Shareholder Wealth Effects and Industry Spillovers (2009)Legal Expertise on Corporate Audit Committees and Financial Reporting Quality (2011)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Detecting Earnings Management (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (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)Capital markets research in accounting (2001)The determinants of Internet financial reporting (2002)Accounting Discretion, Corporate Governance, and Firm Performance* (2008)The impact of culture and governance on corporate social reporting (2005)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Determinants of voluntary CSR disclosure: empirical evidence from Germany (2010)International Financial Reporting Standards and the quality of financial statement information (2010)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1999Financial Accounting Theory1,023 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices581 cited
  • 2003Earnings management, stock issues, and shareholder lawsuits523 cited
  • 1998Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis.348 cited
  • 2006Analisis Data Penelitian Kualitatif : Pemahaman filosofis dan metodologis ke arah penguasaan model aplikasi

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313 cited
  • 1995Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management233 cited
  • 2003Rounding-up in reported EPS, behavioral thresholds, and earnings management182 cited
  • 2003Earnings management and initial public offerings: Evidence from the Netherlands168 cited
  • 1974Financial Statement Analysis148 cited
  • 2005Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share122 cited
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    • 2020Praktik manajemen laba: Sebuah kajian studi hermeneutika13 cited