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Income smoothing behaviour by Asian transportation firms
16 references·7 citing·25 second hop
Income smoothing behaviour by Asian transportation firms (2012)Income smoothing behaviour by Asian trans…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Performance matched discretionary accrual measures (2005)Performance matched discretio…CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditor size and audit quality (1981)Auditor size and audit qualityThe effects of global financial crisis on the relationship between CEO compensation and earnings management (2020)The effects of global financi…The Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors (2020)The Effect of Firm Characteri…Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australia (2020)Effects of Audit Quality and …Accrual earnings management in response to an oil price shock (2020)Accrual earnings management i…R&D disclosures and earnings management (2019)R&D disclosures and earnings …Earnings Management in Malaysian Companies during the Global Financial Crisis and the Coincidental Effect of IFRS Adoption (2019)Earnings Management in Malays…Income Smoothing Behavior at the Times of Political Crises (2017)Income Smoothing Behavior at …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
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  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
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  • 1985The effect of bonus schemes on accounting decisions3,311 cited
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  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2004CEO incentives and earnings management

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Cited by

  • 2020Accrual earnings management in response to an oil price shock36 cited
  • 2019R&D disclosures and earnings management33 cited
  • 2020The Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors29 cited
  • 2020The effects of global financial crisis on the relationship between CEO compensation and earnings management28 cited
  • 2020Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australia26 cited
  • 2019Earnings Management in Malaysian Companies during the Global Financial Crisis and the Coincidental Effect of IFRS Adoption22 cited
  • 2017Income Smoothing Behavior at the Times of Political Crises16 cited