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Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance
13 references·16 citing·30 second hop
Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: implications fo…Detecting Earnings Management (2012)Detecting Earnings ManagementDo 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 …Detecting Earnings Management. (1995)Detecting Earnings Management.Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Accounting choice in troubled companies (1994)Accounting choice in troubled…Fundamental Information Analysis (1993)Fundamental Information Analy…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Detecting Accounting Fraud in…Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature (2018)Financial reporting fraud and…The monitoring role of female directors over accounting quality (2017)The monitoring role of female…… and the Cross-Section of Expected Returns (2015)… and the Cross-Section of Ex…Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Business Strategy, Financial …The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study (2011)The Relationship Between Corp…Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms (2011)Financial Statement Fraud Det…Detecting Earnings Management: A New Approach (2011)Detecting Earnings Management…Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 (2009)Detecting and predicting fina…Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management (2008)Market Reaction to Events Sur…Financial Statement Fraud: Insights from the Academic Literature (2008)Financial Statement Fraud: In…Insider Trading, Earnings Quality, and Accrual Mispricing (2002)Insider Trading, Earnings Qua…The Association between Auditor Litigation and Abnormal Accruals (2001)The Association between Audit…Earnings management: a perspective (2001)Earnings management: a perspe…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Are Accruals during Initial Public Offerings Opportunistic? 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this work references cited by second hop

References

  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1993Fundamental Information Analysis1,084 cited
  • 1994Accounting choice in troubled companies855 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited

Cited by

  • 2015… and the Cross-Section of Expected Returns2,112 cited
  • 1998Are Accruals during Initial Public Offerings Opportunistic?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

726 cited
  • 2011Detecting Earnings Management: A New Approach676 cited
  • 2012Business Strategy, Financial Reporting Irregularities, and Audit Effort618 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 2002Insider Trading, Earnings Quality, and Accrual Mispricing510 cited
  • 2019Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach504 cited
  • 2001Earnings management: a perspective469 cited
  • 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
  • 2018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature424 cited
  • 2001The Association between Auditor Litigation and Abnormal Accruals409 cited
  • 2008Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management403 cited
  • 2008Financial Statement Fraud: Insights from the Academic Literature402 cited
  • 2011The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study397 cited
  • 2011Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms393 cited
  • 2017The monitoring role of female directors over accounting quality376 cited