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The Timing of Asset Sales: Evidence of Earnings Management?

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References

1995Detecting Earnings Management.6,532 cited
1995Asset sales and increase in focus730 cited
1995Stakeholders' implicit claims and accounting method choice557 cited
1997Earnings Management to Avoid Earnings Decreases and Losses267 cited
1995A comparison of the information conveyed by equity carve-outs, spin-offs, and asset sell-offs215 cited
1994Asset Sales, Firm Performance, and the Agency Costs of Managerial Discretion211 cited

Cited by

2010When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements31 cited
2010Earnings management using asset sales29 cited
2008Gerenciamento de resultados contábeis em instituições financeiras no Brasil23 cited
2012Can Government Policies Induce Earnings Management Behavior? ‐Evidence from Chinese Public Listed Firms22 cited
2015Incentives and Constraints of Real Earnings Management: The Literature Review20 cited
2008The effect of audit quality on the relationship between audit committee effectiveness and financial reporting quality20 cited
2020The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees19 cited
2021The role of audit committee chair tenure—A German perspective18 cited

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