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The impact of SOX on opportunistic management behavior
16 references·3 citing·23 second hop
The impact of SOX on opportunistic management behavior (2013)The impact of SOX on opportunistic manage…Detecting Earnings Management (2012)Detecting Earnings ManagementReal and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Empirical research on accounting choice (2001)Empirical research on account…Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Bad News Travels Slowly: Size…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Firm characteristics and analyst following (1989)Firm characteristics and anal…Positive Accounting Theory (1985)Positive Accounting TheorySpecification Tests in Econometrics (1978)Specification Tests in Econom…Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies (2024)Does corporate governance inf…Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review (2023)Annual Reports Readability Fr…Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic (2021)Testing for Earnings Manageme…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2000Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies2,639 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2001Empirical research on accounting choice1,764 cited

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1989
Firm characteristics and analyst following
1,535 cited

Cited by

  • 2023Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review16 cited
  • 2021Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic14 cited
  • 2024Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies12 cited