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Setting the Bar: Earnings Management During a Change in Accounting Standards
16 references·2 citing·24 second hop
Setting the Bar: Earnings Management During a Change in Accounting Standards (2011)Setting the Bar: Earnings Management Duri…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Capital markets research in accounting (2001)Capital markets research in a…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryProspect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …IFRS experience and earnings quality in the GCC region (2022)IFRS experience and earnings …Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements (2019)Disclosure Overload? An Empir…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)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)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)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Framing of Decisions and the Psychology of Choice (1981)Advances in prospect theory: Cumulative representation of uncertainty (1992)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)
this work references cited by second hop

References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1995The information content of losses2,315 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2002The rewards to meeting or beating earnings expectations

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1,706 cited

Cited by

  • 2019Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements29 cited
  • 2022IFRS experience and earnings quality in the GCC region20 cited