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The ethics of managing earnings: An empirical investigation
11 references·16 citing·39 second hop
The ethics of managing earnings: An empirical investigation (1994)The ethics of managing earnings: An empir…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The effects of financial controls on data manipulation and management Myopia (1990)The effects of financial cont…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…The Organizational Bases of Ethical Work Climates (1988)The Organizational Bases of E…The economics of ethics: A new perspective on agency theory (1988)The economics of ethics: A ne…Managerial competition, information costs, and corporate governance (1988)Managerial competition, infor…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The Philosophy of Moral Development (1982)The Philosophy of Moral Devel…The Deliberate Engagement of Narcissistic CEOs in Earnings Management (2019)The Deliberate Engagement of …Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018)Female CEOs and Core Earnings…Employee quality and financial reporting outcomes (2017)Employee quality and financia…Women directors, family ownership and earnings management in Malaysia (2016)Women directors, family owner…Do Auditors Applaud Corporate Environmental Performance? Evidence from China (2016)Do Auditors Applaud Corporate…Does Religion Mitigate Earnings Management? Evidence from China (2014)Does Religion Mitigate Earnin…Is Tone at the Top Associated with Financial Reporting Aggressiveness? (2013)Is Tone at the Top Associated…Ethical Climate, Social Responsibility, and Earnings Management (2013)Ethical Climate, Social Respo…Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism (2010)Why Business Unit Controllers…Does Female Directorship on Independent Audit Committees Constrain Earnings Management? (2010)Does Female Directorship on I…The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior (2007)The Effect of Ethical Orienta…Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Accounts Manipulation: A Lite…Determinants of Earnings Management Ethics Among Accountants (2002)Determinants of Earnings Mana…Ethically Related Judgments by Observers of Earnings Management (2001)Ethically Related Judgments b…Accounting education literature review (1997–1999) (2001)Accounting education literatu…Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management (1995)Attitudes of students and acc…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Positive Accounting Theory (1985)Write-Offs As Accounting Procedures to Manage Perceptions (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1999)Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Organization and Environment: Managing Differentiation and Integration. 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(1994)A review of the empirical disclosure literature: discussion (2001)Contracting theory and accounting (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Value-relevance of nonfinancial information: The wireless communications industry (1996)Auditor Industry Specialization and Earnings Quality (2003)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)The effect of capital structure on a firm's liquidation decision (1984)The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing (1999)Does Income Smoothing Improve Earnings Informativeness? (2006)Behavioral Ethics in Organizations: A Review (2006)Ethical leadership: A review and future directions (2006)Bad apples, bad cases, and bad barrels: Meta-analytic evidence about sources of unethical decisions at work. (2010)An Ethic of Caring and Its Implications for Instructional Arrangements (1988)Creating Citizens (1997)What Is Agency? (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1988The Organizational Bases of Ethical Work Climates2,568 cited
  • 1982The Philosophy of Moral Development1,679 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1988Managerial competition, information costs, and corporate governance586 cited
  • 1990The effects of financial controls on data manipulation and management Myopia333 cited
  • 1988The economics of ethics: A new perspective on agency theory320 cited

Cited by

  • 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework283 cited
  • 2010Does Female Directorship on Independent Audit Committees Constrain Earnings Management?254 cited
  • 2017Employee quality and financial reporting outcomes241 cited
  • 1995Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

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233 cited
  • 2002Determinants of Earnings Management Ethics Among Accountants220 cited
  • 2018Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle212 cited
  • 2014Does Religion Mitigate Earnings Management? Evidence from China175 cited
  • 2013Is Tone at the Top Associated with Financial Reporting Aggressiveness?163 cited
  • 2010Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism155 cited
  • 2007The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior155 cited
  • 2019The Deliberate Engagement of Narcissistic CEOs in Earnings Management152 cited
  • 2013Ethical Climate, Social Responsibility, and Earnings Management150 cited
  • 2016Women directors, family ownership and earnings management in Malaysia130 cited
  • 2001Ethically Related Judgments by Observers of Earnings Management123 cited
  • 2001Accounting education literature review (1997–1999)120 cited
  • 2016Do Auditors Applaud Corporate Environmental Performance? Evidence from China112 cited