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Disclosure frequency and earnings management☆

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References

1991Earnings Management During Import Relief Investigations8,369 cited
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
2005Performance matched discretionary accrual measures6,963 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
1997Disclosure level and the cost of equity capital.3,577 cited
1995The New Issues Puzzle3,550 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1997Detecting long-run abnormal stock returns: The empirical power and specification of test statistics2,690 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
1994A Simple Approximation of Tobin's q2,458 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings

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2,300 cited

2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited

Cited by

2015Corporate Environmental Responsibility and Firm Risk409 cited
2012Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies301 cited
2014Legal vs. Normative CSR: Differential Impact on Analyst Dispersion, Stock Return Volatility, Cost of Capital, and Firm Value298 cited
2013Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform284 cited
2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited
2016The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings254 cited
2013Shaping Liquidity: On the Causal Effects of Voluntary Disclosure208 cited
2019The Role of Customer Awareness in Promoting Firm Sustainability and Sustainable Supply Chain Management185 cited
2012The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings184 cited
2015Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies181 cited
2014Employee Ownership and Firm Disclosure180 cited
2010Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls167 cited
2012Analyst coverage, earnings management and financial development: An international study162 cited
2009Earnings management and firm financial motives: A financial investigation of UK listed firms144 cited
2014Analyst coverage, corporate social responsibility, and firm risk135 cited
2018Earnings management and corporate social responsibility: UK evidence129 cited