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Income Smoothing, Earnings Quality and Firm Valuation

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
1997Smoothing income in anticipation of future earnings913 cited
1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents763 cited
2002Perspectives on Recent Capital Market Research459 cited
1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
1989Patterns of Institutional Investment, Prudence, and the Managerial "Safety-Net" Hypothesis253 cited
2003Audit firm size, public ownership, and firms' discretionary accruals management193 cited
1994EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH177 cited
1995A MARKET BASED ANALYSIS OF INCOME SMOOTHING159 cited

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1990INCOME SMOOTHING BY ECONOMY SECTOR153 cited

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2007Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case38 cited
2008Conservatism of earnings reported under International Accounting Standards: A comparative study34 cited
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2015Legal Form and Earnings Properties31 cited
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