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Managerial optimism and earnings smoothing

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References

1973The Pricing of Options and Corporate Liabilities29,064 cited
1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
1973Theory of Rational Option Pricing8,060 cited
2005Theory of rational option pricing7,161 cited
1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
1995Detecting Earnings Management.6,532 cited
2005The economic implications of corporate financial reporting6,337 cited
2003Earnings management and investor protection: an international comparison5,395 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
2012Detecting Earnings Management3,821 cited
2005CEO Overconfidence and Corporate Investment3,686 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1995Diversification's effect on firm value3,069 cited
1999Earnings Management to Exceed Thresholds2,764 cited
2011

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The effects of bonus schemes on accounting decisions

2,579 cited

Cited by

2020CEO Overconfidence and the Timeliness of Goodwill Impairments83 cited
2018Bank liquidity creation and CEO optimism64 cited
2020When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies58 cited
2022Exploring the influence of behavioral aspects on stock investment decision-making: a study on Bangladeshi individual investors53 cited
2020The effect of managerial overconfidence on the conditional conservatism and real earnings management45 cited
2019How gender and emotions bias the credit decision-making in banking firms42 cited
2021Hedging, managerial ownership and firm value41 cited
2021Stakeholder engagement: Investors' environmental risk aversion and corporate earnings40 cited
2021Loan loss provisions and income smoothing – Do shareholders matter?39 cited
2017Self-attribution of overconfident CEOs and asymmetric investment-cash flow sensitivity38 cited
2019Earnings management and equity incentives: evidence from the European banking industry37 cited
2019State-controlled banks and income smoothing. Do politics matter?35 cited
2018CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves33 cited
2017Accrual management as an indication of money laundering through legally registered Mafia firms in Italy32 cited
2015Legal Form and Earnings Properties31 cited
2023Chief financial officer overconfidence and earnings management29 cited