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Goal-Oriented Earnings Management: Evidence from Taiwanese Firms
11 references·4 citing·47 second hop
Goal-Oriented Earnings Management: Evidence from Taiwanese Firms (2008)Goal-Oriented Earnings Management: Eviden…Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings (2004)Anomalies and Unusual Pattern…Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries (2003)Who Is Miss World in Cosmetic…Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates (2000)Comparing the Accuracy and Ex…A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model (1998)A Synthesis of Equity Valuati…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Financial performance surrounding CEO turnover (1993)Financial performance surroun…Unusual Patterns in Reported Earnings. (1989)Unusual Patterns in Reported …Memory and Markets, or Why Are You Paying $2.99 for a Widget? (1982)Memory and Markets, or Why Ar…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China (2020)Real Earnings Management, Man…Islamic mortgages: principles and practice (2019)Islamic mortgages: principles…Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law (2017)Does the board of directors a…Heaping in Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms (2011)Heaping in Reported Earnings:…Positive Accounting Theory (1985)Performance Pay and Top-Management Incentives (1990)Earnings Management During Import Relief Investigations (1991)Capital markets research in accounting (2001)Political turnover and economic performance: the incentive role of personnel control in China (2004)The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: International Differences in Work-Related Values. (1983)Legal Determinants of External Finance (1997)Relationships between national economic culture, institutions, and accounting: Implications for IFRS (2013)Earnings quality under financial crisis: A global empirical investigation (2014)Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective (2016)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)A Theory of the Allocation of Time (1965)The Domestication of the Savage Mind (1982)Increased consumer sales response though use of 99-ending prices (1996)Cultural Superstitions and the Price Endings Used in Chinese Advertising (2003)Discounting and Clustering in Seasoned Equity Offering Prices (2004)The New Industrial State (2007)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Industry costs of equity (1997)The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications (2000)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)The effects of bonus schemes on accounting decisions (2011)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)Dividend Policy, Growth, and the Valuation of Shares (1961)Combining Earnings and Book Value in Equity Valuation* (1998)Accounting-Based Valuation: Impact on Business Practices and Research (1999)On Accounting-Based Valuation Formulae* (2005)The cost of capital, corporation finance and the theory of investment (2008)Rounding-up in reported EPS, behavioral thresholds, and earnings management (2003)Direct evidence of ending-digit drop-off in price information processing (2005)Behavioral Corporate Finance: An Updated Survey (2011)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)
this work references cited by second hop

References

  • 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
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 2000Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates456 cited
  • 1989Unusual Patterns in Reported Earnings.229 cited
  • 1998A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model183 cited
  • 1982Memory and Markets, or Why Are You Paying $2.99 for a Widget?119 cited
  • 2003Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries117 cited
  • 2004Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings81 cited

Cited by

  • 2017Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law18 cited
  • 2020Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China15 cited
  • 2011

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Heaping in Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firms
15 cited
  • 2019Islamic mortgages: principles and practice14 cited