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Earnings management and firm financial motives: A financial investigation of UK listed firms
16 references·16 citing·30 second hopsampled
Earnings management and firm financial motives: A financial investigation of UK listed firms (2009)Earnings management and firm financial mo…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The economic implications of corporate financial reporting (2005)The economic implications of …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…Empirical research on accounting choice (2001)Empirical research on account…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…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…The Covid-19 outbreak, corporate financial distress and earnings management (2023)The Covid-19 outbreak, corpor…Abnormal disclosure tone, earnings management and earnings quality (2022)Abnormal disclosure tone, ear…Factors Affecting the Earnings Management: The Case of Listed Firms in Vietnam (2021)Factors Affecting the Earning…Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control (2021)Earnings Management, Related …Earnings management and internal governance mechanisms: The role of religiosity (2021)Earnings management and inter…Does the life cycle affect earnings management and bankruptcy? (2021)Does the life cycle affect ea…Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks (2020)Does the quality of voluntary…Does Economic Policy Uncertainty Matter for Financial Reporting Quality? Evidence from the United States (2019)Does Economic Policy Uncertai…The impact of related party transactions on earnings management: some insights from the Italian context (2018)The impact of related party t…Abnormal audit fees and accrual and real earnings management: evidence from UK (2018)Abnormal audit fees and accru…The impact of leverage on accrual-based earnings management: The case of listed French firms (2017)The impact of leverage on acc…Insider-trading, discretionary accruals and information asymmetry (2017)Insider-trading, discretionar…Disclosure quality and earnings management: evidence from Jordan (2016)Disclosure quality and earnin…The impact of SME’s pre-bankruptcy financial distress on earnings management tools (2015)The impact of SME’s pre-bankr…Earnings quality under financial crisis: A global empirical investigation (2014)Earnings quality under financ…Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy (2013)Corporate Governance, Firm Ch…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Corporate Governance and Equity Prices (2003)On the use of instrumental variables in accounting research (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Positive Accounting Theory (1985)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2004CEO incentives and earnings management2,270 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2001Empirical research on accounting choice1,764 cited
  • Cited by

    • 2015The impact of SME’s pre-bankruptcy financial distress on earnings management tools140 cited
    • 2021Does the life cycle affect earnings management and bankruptcy?140 cited
    • 2017The impact of leverage on accrual-based earnings management: The case of listed French firms117 cited
    • 2013Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy100 cited
    • 2014Earnings quality under financial crisis: A global empirical investigation91 cited
    • 2020Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks90 cited
    • 2023The Covid-19 outbreak, corporate financial distress and earnings management89 cited
    • 2017Insider-trading, discretionary accruals and information asymmetry84 cited
    • 2021Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control69 cited
    • 2019Does Economic Policy Uncertainty Matter for Financial Reporting Quality? Evidence from the United States65 cited
    • 2022Abnormal disclosure tone, earnings management and earnings quality54 cited
    • 2018Abnormal audit fees and accrual and real earnings management: evidence from UK51 cited
    • 2016Disclosure quality and earnings management: evidence from Jordan50 cited
    • 2021Factors Affecting the Earnings Management: The Case of Listed Firms in Vietnam49 cited
    • 2021Earnings management and internal governance mechanisms: The role of religiosity48 cited
    • 2018The impact of related party transactions on earnings management: some insights from the Italian context48 cited