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Small-sized companies' earnings management: evidence from Italy
16 references·0 citing·34 second hop
Small-sized companies' earnings management: evidence from Italy (2013)Small-sized companies' earnings managemen…Financial Reporting and Analysis (2014)Financial Reporting and Analy…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Earnings management and accounting income aggregation (2007)Earnings management and accou…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…An Alternative Interpretation of the Discontinuity in Earnings Distributions (2006)An Alternative Interpretation…Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto (2005)Earnings Management? The Shap…An analysis of earnings management by European private firms (2005)An analysis of earnings manag…A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences (2005)A Temporal Analysis of Quarte…Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…Research design issues in earnings management studies (2000)Research design issues in ear…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Security Returns and the Value Relevance of Accounting Data (1999)Security Returns and the Valu…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Accounting earnings and cash flows as measures of firm performance (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Relative valuation roles of equity book value and net income as a function of financial health (1998)Capital markets research in accounting (2001)The rewards to meeting or beating earnings expectations (2002)Management Earnings Forecasts: A Review and Framework (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Internal Audit Quality and Earnings Management (2009)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Does Earnings Management Affect Firms’ Investment Decisions? (2008)The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)Prospect Theory: An Analysis of Decision under Risk (1979)Positive Accounting Theory (1985)Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)The conservatism principle and the asymmetric timeliness of earnings1 (1997)
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References

  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1995The information content of losses2,315 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2000Research design issues in earnings management studies998 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 cited
  • 2005Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto354 cited
  • 2005An analysis of earnings management by European private firms269 cited
  • 2007Earnings management and accounting income aggregation248 cited
  • 2006An Alternative Interpretation of the Discontinuity in Earnings Distributions242 cited

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  • 2014Financial Reporting and Analysis230 cited
  • 1999Security Returns and the Value Relevance of Accounting Data212 cited
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