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Detecting earnings management using cross-sectional abnormal accruals models

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References

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2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited
2007The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain

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220 cited

2006Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets198 cited

2011Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance197 cited

2009Earnings management or forecast guidance to meet analyst expectations?182 cited

2009Assessing France's Joint Audit Requirement: Are Two Heads Better than One?177 cited

2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings176 cited

2016Audit quality and earnings management: evidence from Jordan175 cited

2008Board of Directors and Opportunistic Earnings Management: Evidence from India175 cited

2008Do Acquirers Manage Earnings Prior to a Share for Share Bid?166 cited

2012Analyst coverage, earnings management and financial development: An international study162 cited

2010Short-Term Accruals and the Pricing and Production of Audit Services160 cited

2007Ownership Structure, Discretionary Accruals and the Informativeness of Earnings156 cited

2009Debt, diversification and earnings management150 cited