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Earnings Management and the Revelation Principle

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References

1991Earnings Management During Import Relief Investigations8,369 cited
1995Detecting Earnings Management.6,532 cited
1993Economics, Organization and Management.4,644 cited
2012Detecting Earnings Management3,821 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1979Incentive Compatibility and the Bargaining Problem1,983 cited
1988Incomplete Contracts and Renegotiation1,885 cited
1994Debt-covenant violations and managers' accounting responses1,250 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1997Smoothing income in anticipation of future earnings913 cited
1988An Explanation for Accounting Income Smoothing907 cited
1994Accounting choice in troubled companies855 cited
1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents763 cited
1989The Curse of Knowledge in Economic Settings: An Experimental Analysis755 cited
1988Earnings Management in an Overlapping Generations Model

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730 cited

Cited by

2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework283 cited
2003Are Unmanaged Earnings Always Better for Shareholders?273 cited
2005Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits271 cited
2014Bank Earnings Management and Tail Risk during the Financial Crisis231 cited
2013How far can we trust earnings numbers? What research tells us about earnings management225 cited
2005Does Income Smoothing Improve Earnings Informativeness?224 cited
2006Performance, Growth and Earnings Management192 cited
2008Board Independence and CEO Turnover190 cited
2019Corporate governance and earnings management in concentrated markets189 cited
2022Real earnings management: A review of the international literature163 cited
2016The effect of financial leverage on real and accrual-based earnings management161 cited
2013A theory of voluntary disclosure and cost of capital157 cited
2009Disclosure Quality, Cost of Capital, and Investor Welfare156 cited
2002The Effect of Earnings Forecasts on Earnings Management156 cited
2003Corporate Conflicts of Interest155 cited
2006International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing144 cited