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How far can we trust earnings numbers? What research tells us about earnings management
16 references·16 citing·29 second hopsampled
How far can we trust earnings numbers? What research tells us about earnings management (2013)How far can we trust earnings numbers? Wh…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryCorporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Moral Hazard and Observability (1979)Moral Hazard and ObservabilityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …The Problem of Social Cost (1960)The Problem of Social CostThe Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…The Covid-19 outbreak, corporate financial distress and earnings management (2023)The Covid-19 outbreak, corpor…Research and development spending in the pharmaceutical industry: Does board gender diversity matter? (2023)Research and development spen…M anagerial entrenchment, corporate social responsibility, and earnings management (2020)M anagerial entrenchment, cor…Business and institutional determinants of Effective Tax Rate in emerging economies (2020)Business and institutional de…Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects (2019)Proactive Financial Reporting…Corporate governance and earnings management in concentrated markets (2019)Corporate governance and earn…Corruption and earnings management in developed and emerging countries (2018)Corruption and earnings manag…Managerial entrenchment and earnings management (2017)Managerial entrenchment and e…The effect of financial leverage on real and accrual-based earnings management (2016)The effect of financial lever…The association between earnings quality and the cost of equity capital: Evidence from the UK (2016)The association between earni…Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2016)Mandatory IFRS adoption: the …Institutional ownership stability and real earnings management (2016)Institutional ownership stabi…Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016)Earnings management behaviors…The implications of research on accounting conservatism for accounting standard setting (2015)The implications of research …Real and accrual earnings management and IPO failure risk (2014)Real and accrual earnings man…Corporate social responsibility and earnings management in U.S. banks (2014)Corporate social responsibili…The Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Good News and Bad News: Representation Theorems and Applications (1981)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Behavior of Stock-Market Prices (1965)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Experimental and Quasi-Experimental Designs for Research (1963)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Law and Finance (1998)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)A Survey of Corporate Governance (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1960The Problem of Social Cost18,243 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited

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1999
A Review of the Earnings Management Literature and Its Implications for Standard Setting
4,637 cited

Cited by

  • 2014Corporate social responsibility and earnings management in U.S. banks202 cited
  • 2019Corporate governance and earnings management in concentrated markets189 cited
  • 2016The effect of financial leverage on real and accrual-based earnings management161 cited
  • 2016Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks155 cited
  • 2016Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management147 cited
  • 2015The implications of research on accounting conservatism for accounting standard setting146 cited
  • 2014Real and accrual earnings management and IPO failure risk138 cited
  • 2020M anagerial entrenchment, corporate social responsibility, and earnings management133 cited
  • 2023Research and development spending in the pharmaceutical industry: Does board gender diversity matter?128 cited
  • 2016Institutional ownership stability and real earnings management112 cited
  • 2017Managerial entrenchment and earnings management94 cited
  • 2018Corruption and earnings management in developed and emerging countries94 cited
  • 2023The Covid-19 outbreak, corporate financial distress and earnings management89 cited
  • 2016The association between earnings quality and the cost of equity capital: Evidence from the UK88 cited
  • 2020Business and institutional determinants of Effective Tax Rate in emerging economies80 cited
  • 2019Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects75 cited