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Disclosure frequency and earnings management☆ · Study

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ArticleDisclosure frequency and earnings management☆

Yongtae Kim2007

Article2007

Disclosure frequency and earnings management☆

303 citations·0/0 files stored·Journal of Financial Economics

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

1991Earnings Management During Import Relief Investigations 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2005Performance matched discretionary accrual measures 1997Earnings management to avoid earnings decreases and losses 1991Disclosure, Liquidity, and the Cost of Capital 1997Disclosure level and the cost of equity capital.1995The New Issues Puzzle 1998The Effect of Audit Quality on Earnings Management*

Cited by

2015Corporate Environmental Responsibility and Firm Risk 2012Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies 2014Legal vs. Normative CSR: Differential Impact on Analyst Dispersion, Stock Return Volatility, Cost of Capital, and Firm Value 2013Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform 2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities

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Year2007

Typearticle

Published2007-01-24

VenueJournal of Financial Economics

ISSN-L0304-405X

Languageen

Citations303

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jfineco.2006.03.007

openalex_workW2019016345

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2016

The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings

2013Shaping Liquidity: On the Causal Effects of Voluntary Disclosure

2019The Role of Customer Awareness in Promoting Firm Sustainability and Sustainable Supply Chain Management