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‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence

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2012Income smoothing behaviour by Asian transportation firms38 cited

2019Analyzing The Impact of Forensic Accounting on The Detection of Financial Information Manipulation37 cited

2015Management Changes, Reputation, and “Big Bath”—Earnings Management35 cited

2014The quality of reported numbers by the management33 cited

2021The likelihood of widespread accounting manipulation within an emerging economy32 cited

2003Macroeconomic Variables and Corporate Performance29 cited

2011Using Goodwill Impairment To Effect Earnings Management During SFAS No. 142s Year Of Adoption And Later28 cited