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Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management
14 references·16 citing·29 second hop
Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management (1999)Cross-sectional estimation of abnormal ac…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The pricing of discretionary accruals (1996)The pricing of discretionary …A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Earnings management and firm valuation under asymmetric information (1995)Earnings management and firm …Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Additional evidence on bonus plans and income management (1995)Additional evidence on bonus …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The journal of financial economics (1993)The journal of financial econ…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Managerial competition, information costs, and corporate governance (1988)Managerial competition, infor…Using daily stock returns (1985)Using daily stock returnsThe effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Detecting Earnings Management (2023)Detecting Earnings ManagementEarnings management in V4 countries: the evidence of earnings smoothing and inflating (2020)Earnings management in V4 cou…Women directors, family ownership and earnings management in Malaysia (2016)Women directors, family owner…Internal Control Opinion Shopping and Audit Market Competition (2015)Internal Control Opinion Shop…Management earnings forecasts, insider trading, and information asymmetry (2014)Management earnings forecasts…Does Religion Mitigate Earnings Management? Evidence from China (2014)Does Religion Mitigate Earnin…The relationship between audit committee characteristics and financial statement quality: evidence from Belgium (2013)The relationship between audi…The effect of audit committee characteristics on earnings management: Evidence from the United Kingdom (2012)The effect of audit committee…Quarterly Earnings Patterns and Earnings Management* (2009)Quarterly Earnings Patterns a…To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games? (2007)To What Extent Does the Finan…Ownership Structure, Discretionary Accruals and the Informativeness of Earnings (2007)Ownership Structure, Discreti…Earnings management of distressed firms during debt renegotiation (2005)Earnings management of distre…Earnings Quality in U.K. Private Firms (2004)Earnings Quality in U.K. Priv…Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany (2003)Do Accounting Standards Influ…Is the Market Surprised by Poor Earnings Realizations Following Seasoned Equity Offerings? (2001)Is the Market Surprised by Po…A Framework for the Classification of Accounts Manipulations (2001)A Framework for the Classific…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Agency Problems and the Theory of the Firm (1980)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Time Series Analysis: Forecasting and Control (1977)Time Series Analysis: Forecasting and Control (1977)Efficient Capital Markets: II (1991)ARCH modeling in finance (1992)Introductory Econometrics for Finance (2008)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Institutional Investors and Equity Prices (2001)Relational Contracts and the Theory of the Firm (2002)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Using daily stock returns6,497 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1993The journal of financial economics2,544 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
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  • 1995Additional evidence on bonus plans and income management622 cited
  • 1988Managerial competition, information costs, and corporate governance586 cited
  • 1995Earnings management and firm valuation under asymmetric information278 cited

Cited by

  • 2007To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?188 cited

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2005
Earnings management of distressed firms during debt renegotiation
187 cited
  • 2015Internal Control Opinion Shopping and Audit Market Competition187 cited
  • 2014Does Religion Mitigate Earnings Management? Evidence from China175 cited
  • 2004Earnings Quality in U.K. Private Firms162 cited
  • 2007Ownership Structure, Discretionary Accruals and the Informativeness of Earnings156 cited
  • 2009Quarterly Earnings Patterns and Earnings Management*156 cited
  • 2016Women directors, family ownership and earnings management in Malaysia130 cited
  • 2023Detecting Earnings Management99 cited
  • 2001Is the Market Surprised by Poor Earnings Realizations Following Seasoned Equity Offerings?92 cited
  • 2020Earnings management in V4 countries: the evidence of earnings smoothing and inflating91 cited
  • 2014Management earnings forecasts, insider trading, and information asymmetry88 cited
  • 2003Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany80 cited
  • 2013The relationship between audit committee characteristics and financial statement quality: evidence from Belgium77 cited
  • 2012The effect of audit committee characteristics on earnings management: Evidence from the United Kingdom72 cited
  • 2001A Framework for the Classification of Accounts Manipulations68 cited