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Analytics in empirical/archival financial accounting research
16 references·5 citing·33 second hop
Analytics in empirical/archival financial accounting research (2014)Analytics in empirical/archival financial…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Detecting Earnings Management. (1995)Detecting Earnings Management.The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…On financial contracting (1979)On financial contractingTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The Behavior of Stock-Market Prices (1965)The Behavior of Stock-Market …Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers (2022)Accounting and Big Data: Tren…RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO) (2019)RETRACTED ARTICLE: Design pro…Effects of monitoring and incentives on supplier performance: An agency theory perspective (2018)Effects of monitoring and inc…How data analytics is transforming agriculture (2017)How data analytics is transfo…Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities (2017)Big Data Techniques in Auditi…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)Portfolio Selection: Efficient Diversification of Investments (1959)Dividend Policy, Growth, and the Valuation of Shares (1961)Conditional Heteroskedasticity in Asset Returns: A New Approach (1991)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1965The Behavior of Stock-Market Prices8,707 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1979On financial contracting2,901 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited

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1996
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
2,636 cited

Cited by

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  • 2019RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)18 cited
  • 2022Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers6 cited