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The Effect of Earnings Forecasts on Earnings Management
7 references·16 citing·50 second hop
The Effect of Earnings Forecasts on Earnings Management (2002)The Effect of Earnings Forecasts on Earni…Performance Measure Garbling Under Renegotiation in Multi-Period Agencies (1999)Performance Measure Garbling …On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports (1998)On the Frequency, Quality, an…Earnings Management and the Revelation Principle (1998)Earnings Management and the R…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Societal Trust and Management Earnings Forecasts (2020)Societal Trust and Management…On the relation between managerial power and CEO pay (2020)On the relation between manag…Country-level institutions and management earnings forecasts (2018)Country-level institutions an…Short-term earnings guidance and accrual-based earnings management (2014)Short-term earnings guidance …Optimal Contracts with Performance Manipulation (2014)Optimal Contracts with Perfor…Financing and Investment Efficiency, Information Quality, and Accounting Biases (2014)Financing and Investment Effi…Stock option vesting conditions, CEO turnover, and myopic investment (2012)Stock option vesting conditio…Equilibrium Earnings Management and Managerial Compensation in a Multiperiod Agency Setting (2012)Equilibrium Earnings Manageme…Managerial Reporting, Overoptimism, and Litigation Risk (2011)Managerial Reporting, Overopt…Earnings Management, Conservatism, and Earnings Quality (2011)Earnings Management, Conserva…The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK (2010)The effectiveness of corporat…Capital Market Prices, Management Forecasts, and Earnings Management (2009)Capital Market Prices, Manage…Board Committees, CEO Compensation, and Earnings Management (2008)Board Committees, CEO Compens…Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards* (2004)Equilibrium Earnings Manageme…Efficient Manipulation in a Repeated Setting (2004)Efficient Manipulation in a R…Corporate governance and profit manipulation: a French field study (2004)Corporate governance and prof…Earnings Management During Import Relief Investigations (1991)Economics, Organization and Management. 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Analysis of manipulation determinants in Central European environment (2021)The Effects of Mandatory ESG Disclosure around the World (2021)Measuring firm exposure to government agencies (2024)Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)Managerial Incentive Problems: A Dynamic Perspective (1999)Agency models in different stages of CEO tenure: The effects of stock options and board independence on R&D investment (2015)Beyond Diversity: A Tale of Faultlines and Frictions in the Board of Directors (2017)The Long‐Term Consequences of Short‐Term Incentives (2021)Disclosure level and the cost of equity capital. (1997)Performance Matched Discretionary Accrual Measures (2001)Do Nonaudit Services Compromise Auditor Independence? 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this work references cited by second hop

References

  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1995The information content of losses2,315 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1998Earnings Management and the Revelation Principle308 cited
  • 1998On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports259 cited
  • 1999Performance Measure Garbling Under Renegotiation in Multi-Period Agencies139 cited

Cited by

  • 2020Societal Trust and Management Earnings Forecasts139 cited
  • 2012Stock option vesting conditions, CEO turnover, and myopic investment126 cited
  • 2004Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards*104 cited
  • 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited
  • 2014Short-term earnings guidance and accrual-based earnings management100 cited
  • 2011Earnings Management, Conservatism, and Earnings Quality98 cited
  • 2008Board Committees, CEO Compensation, and Earnings Management89 cited
  • 2004Corporate governance and profit manipulation: a French field study

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

88 cited
  • 2011Managerial Reporting, Overoptimism, and Litigation Risk88 cited
  • 2009Capital Market Prices, Management Forecasts, and Earnings Management80 cited
  • 2012Equilibrium Earnings Management and Managerial Compensation in a Multiperiod Agency Setting68 cited
  • 2014Optimal Contracts with Performance Manipulation64 cited
  • 2014Financing and Investment Efficiency, Information Quality, and Accounting Biases63 cited
  • 2018Country-level institutions and management earnings forecasts62 cited
  • 2004Efficient Manipulation in a Repeated Setting61 cited
  • 2020On the relation between managerial power and CEO pay46 cited