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Ex Ante Incentives for Earnings Management and the Informativeness of Earnings
0 references·11 citing·42 second hop
Ex Ante Incentives for Earnings Management and the Informativeness of Earnings (1999)Ex Ante Incentives for Earnings Managemen…The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review* (2021)The Value Relevance of Earnin…The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia (2021)The consequence of earnings m…Company Size Moderates the Effect of Real Earning Management and Accrual Earning Management on Value Relevance (2019)Company Size Moderates the Ef…Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide (2014)Does auditor choice matter to…Board characteristics and financial reporting quality: evidence from Jordan (2014)Board characteristics and fin…The impact of ineffective internal control on the value relevance of accounting information (2013)The impact of ineffective int…Are incentives for earnings management reflected in the ERC: Large sample evidence (2011)Are incentives for earnings m…Earnings Management and the Cost of Debt (2008)Earnings Management and the C…Auditor Quality, Tenure, and Bank Loan Pricing (2006)Auditor Quality, Tenure, and …Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements (2004)Public Predisclosure Informat…The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events (2002)The Effects of Uncertainty on…Detecting Earnings Management. (1995)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management through Real Activities Manipulation (2003)Positive Accounting Theory (1985)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Corporate Governance and Equity Prices (2003)The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan (2018)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)New debt issues and earnings management (2014)Past, present, and future of earnings management research (2024)The effect of environmental, social, and governance disclosure and real earning management on the cost of financing (2024)A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis (2002)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Accounting Quality and Debt Contracting (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Board of director's effectiveness, audit quality and ownership structure: impact on audit risk-Tunisian evidence (2021)Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community (2023)An Empirical Evaluation of Accounting Income Numbers (1968)Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements (1985)To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)Foreign and Local Institutional Ownership and the Speed of Price Adjustment (2007)The information content of earnings announcements in Denmark (2008)Share Price Reaction to Earnings Announcement on the JSE-ALtX: A Test for Market Efficiency (2011)The information content of losses (1995)The Boundaries of Financial Reporting and How to Extend Them (1999)Do Firms Issuing Equity Manage Their Earnings? Evidence from the Property-Casualty Insurance Industry (2000)Big Bath Accounting Following Natural Disasters (2018)Law and Finance (1998)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)The impact of corporate governance on auditor choice: evidence from Germany (2017)Financial liberalization and cross-border market integration: Evidence from China's stock market (2018)Does CSR reporting matter to foreign institutional investors in China? (2020)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Analyzing the Past to Prepare for the Future: Writing a Literature Review (2002)Carbon emission and firms’ value: Evidence from Europe (2024)Value relevance of accounting numbers and sustainability information in Europe: Empirical evidence from nonfinancial companies (2024)Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market (2022)
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  • 2014Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide50 cited
  • 2021The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*49 cited
  • 2004Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements33 cited
  • 2008Earnings Management and the Cost of Debt32 cited
  • 2021The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia29 cited
  • 2002The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events25 cited
  • 2014Board characteristics and financial reporting quality: evidence from Jordan23 cited
  • 2006Auditor Quality, Tenure, and Bank Loan Pricing23 cited
  • 2013The impact of ineffective internal control on the value relevance of accounting information19 cited
  • 2011Are incentives for earnings management reflected in the ERC: Large sample evidence15 cited
  • 2019Company Size Moderates the Effect of Real Earning Management and Accrual Earning Management on Value Relevance14 cited

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