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Smoothing income in anticipation of future earnings
10 references·16 citing·22 second hop
Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipation of futur…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The pricing of discretionary accruals (1996)The pricing of discretionary …Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence (1991)Optimal Incentive Contracts i…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Stock prices and top management changes (1988)Stock prices and top manageme…Outside directors and CEO turnover (1988)Outside directors and CEO tur…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Short Selling and Earnings Management: A Controlled Experiment (2015)Short Selling and Earnings Ma…Internal corporate governance, CEO turnover, and earnings management (2011)Internal corporate governance…Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* (2009)Auditor Tenure and the Abilit…Environmental uncertainty and managers’ use of discretionary accruals (2008)Environmental uncertainty and…Do Family Firms Provide More or Less Voluntary Disclosure? (2008)Do Family Firms Provide More …Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus (2001)The Effect of Missing a Quart…Corporate Governance and Earnings Management (2001)Corporate Governance and Earn…Research design issues in earnings management studies (2000)Research design issues in ear…ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)ACCRUAL MANAGEMENT TO MEET EA…The effect of competition on CEO turnover (1999)The effect of competition on …Earnings-based bonus plans and earnings management by business-unit managers (1999)Earnings-based bonus plans an…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Agency Problems and the Theory of the Firm (1980)Audit committee, board of director characteristics, and earnings management (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Large Shareholders and Corporate Control (1986)Accounting earnings and cash flows as measures of firm performance (1994)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Managerial Incentive Problems: A Dynamic Perspective (1999)The Provision of Incentives in Firms (1999)Managerial incentives and risk-taking☆ (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1991Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence1,876 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1988Stock prices and top management changes1,572 cited

Cited by

  • 2000Research design issues in earnings management studies998 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 1999

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Earnings-based bonus plans and earnings management by business-unit managers
569 cited
  • 2008Do Family Firms Provide More or Less Voluntary Disclosure?533 cited
  • 2008Environmental uncertainty and managers’ use of discretionary accruals504 cited
  • 2011Internal corporate governance, CEO turnover, and earnings management503 cited
  • 2001The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus501 cited
  • 2001Corporate Governance and Earnings Management499 cited
  • 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited
  • 2015Short Selling and Earnings Management: A Controlled Experiment485 cited
  • 1999The effect of competition on CEO turnover460 cited
  • 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited
  • 2009Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*415 cited