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Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders
16 references·5 citing·36 second hopsampled
Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholders (2001)Further evidence on the ethics of managin…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings-based bonus plans and earnings management by business-unit managers (1999)Earnings-based bonus plans an…Earnings management by acquiring firms in stock for stock mergers (1999)Earnings management by acquir…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…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 …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Judgment and decision making (1990)Judgment and decision makingEarnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Attribution Theory and Research (1980)Attribution Theory and Resear…The processes of causal attribution. (1973)The processes of causal attri…Financial statement users’ institutional logic (2021)Financial statement users’ in…Management accountants and ethical dilemmas: How to promote ethical intention? (2019)Management accountants and et…Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management (2013)Some theoretical and methodol…Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management (2007)Moral Judgment and Causal Att…The Reputation Effects of Earnings Management in the Internal Labor Market (2004)The Reputation Effects of Ear…A Theory of Social Comparison Processes (1954)The Psychology of Interpersonal Relations. (1958)Cognitive, social, and physiological determinants of emotional state. (1962)Self-serving biases in the attribution of causality: Fact or fiction? (1975)The “false consensus effect”: An egocentric bias in social perception and attribution processes (1977)The Intuitive Psychologist And His Shortcomings: Distortions in the Attribution Process (1977)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)Detecting Earnings Management (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Performance matched discretionary accrual measures (2005)Generalized expectancies for internal versus external control of reinforcement. (1966)Telling more than we can know: Verbal reports on mental processes. (1977)Learned helplessness in humans: Critique and reformulation. (1978)Social Psychology of Intergroup Relations (1982)The Mutual Knowledge Problem and Its Consequences for Dispersed Collaboration (2001)Protecting Organization Reputations During a Crisis: The Development and Application of Situational Crisis Communication Theory (2007)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)Earnings management to avoid earnings decreases and losses (1997)Investor Psychology and Security Market Under‐ and Overreactions (1998)
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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1973The processes of causal attribution.4,031 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1980Attribution Theory and Research2,648 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1999Earnings management by acquiring firms in stock for stock mergers

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738 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 1995Additional evidence on bonus plans and income management622 cited
  • 1999Earnings-based bonus plans and earnings management by business-unit managers569 cited
  • 1990Judgment and decision making510 cited
  • Cited by

    • 2007Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management48 cited
    • 2004The Reputation Effects of Earnings Management in the Internal Labor Market26 cited
    • 2021Financial statement users’ institutional logic25 cited
    • 2019Management accountants and ethical dilemmas: How to promote ethical intention?22 cited
    • 2013Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management22 cited