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The association between pro forma earnings and earnings management
16 references·2 citing·30 second hop
The association between pro forma earnings and earnings management (2010)The association between pro forma earning…Detecting Earnings Management (2012)Detecting Earnings ManagementReal and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Detecting Earnings Management. (1995)Detecting Earnings Management.Stock prices and top management changes (1988)Stock prices and top manageme…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)EFFICIENT CAPITAL MARKETS: A …Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Efficient Capital Markets: A …The trilogy of economic policy uncertainty, earnings management and firm performance: empirical evidence from France (2022)The trilogy of economic polic…Future Cash Flow Predictability of Non‐IFRS Earnings: Australian Evidence (2016)Future Cash Flow Predictabili…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)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)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Users of the world, unite! The challenges and opportunities of Social Media (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
  • 1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited

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  • 1988Stock prices and top management changes1,572 cited
  • Cited by

    • 2022The trilogy of economic policy uncertainty, earnings management and firm performance: empirical evidence from France16 cited
    • 2016Future Cash Flow Predictability of Non‐IFRS Earnings: Australian Evidence16 cited