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Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals

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References

1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
2005The economic implications of corporate financial reporting6,337 cited
2003Earnings Management through Real Activities Manipulation5,422 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
1999Earnings Management to Exceed Thresholds2,764 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1995The information content of losses2,315 cited
2004CEO incentives and earnings management2,270 cited
1991Executive incentives and the horizon problem1,554 cited
2005Equity Incentives and Earnings Management1,449 cited

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2010

The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*

1,418 cited

Cited by

2012Earnings Smoothing Activities of Firms to Manage Credit Ratings*184 cited
2015Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts178 cited
2017Managerial ability and real earnings management175 cited
2022Real earnings management: A review of the international literature163 cited
2010Target ratcheting and effort reduction160 cited
2015The Behavioral Theory of the (Governed) Firm: Corporate Board Influences on Organizations’ Responses to Performance Shortfalls151 cited
2015Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity148 cited
2017The Real Effects of Mandatory Quarterly Reporting142 cited
2011Measuring Real Activity Management121 cited
2017The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China119 cited
2015Earnings Management and Ownership Structure111 cited
2016Does Ownership Structure Affect Labor Decisions?108 cited
2014Evidence that the zero-earnings discontinuity has disappeared99 cited
2017Managerial Incentives, Options, and Cost-Structure Choices91 cited
2018The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance86 cited
2013Financial disclosure management in the nonprofit sector: A framework for past and future research86 cited