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The Relationship between Corporate Social Performance and Earnings Management
16 references·0 citing·41 second hop
The Relationship between Corporate Social Performance and Earnings Management (2010)The Relationship between Corporate Social…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Applying the Agency and Stakeholder Theories to the Enron Debacle: An Ethical Perspective (2005)Applying the Agency and Stake…Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…What Caused Enron?: A Capsule Social and Economic History of the 1990's (2003)What Caused Enron?: A Capsule…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee (2002)Earnings Management and Corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Why Do Firms Smooth Earnings? (2000)Why Do Firms Smooth Earnings?Value Maximization, Stakeholder Theory, and the Corporate Objective Function (2000)Value Maximization, Stakehold…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Political Costs and Earnings Management of Oil Companies in the 1990 Persian Gulf Crisis (1997)Political Costs and Earnings …Earnings Management to Avoid Earnings Decreases and Losses (1997)Earnings Management to Avoid …Damage awards and earnings management in the oil industry. (1997)Damage awards and earnings ma…Detecting Earnings Management. (1995)Detecting Earnings Management.Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Positive Accounting Theory (1985)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Internal governance structures and earnings management (2005)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)The Pricing of Options and Corporate Liabilities (1973)Corporate Governance and Accounting Scandals (2005)Who Blows the Whistle on Corporate Fraud? (2008)The role of information and financial reporting in corporate governance and debt contracting (2010)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Selective Publicity and Stock Prices (2012)Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence (2016)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Corporate goodness and shareholder wealth (2014)Corporate Sustainability: First Evidence on Materiality (2016)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 2000Value Maximization, Stakeholder Theory, and the Corporate Objective Function303 cited
  • 1997Earnings Management to Avoid Earnings Decreases and Losses267 cited
  • 2002Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee255 cited
  • 2003What Caused Enron?: A Capsule Social and Economic History of the 1990's203 cited
  • 1997Damage awards and earnings management in the oil industry.95 cited
  • 2005Applying the Agency and Stakeholder Theories to the Enron Debacle: An Ethical Perspective65 cited
  • 1997Political Costs and Earnings Management of Oil Companies in the 1990 Persian Gulf Crisis

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44 cited
  • 2000Why Do Firms Smooth Earnings?27 cited
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