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Earnings Management and the Financial Statement Analyst
16 references·0 citing·29 second hopsampled
Earnings Management and the Financial Statement Analyst (2013)Earnings Management and the Financial Sta…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Empirical research on accounting choice (2001)Empirical research on account…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank loan loss provisions: a …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)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)Towards a Positive Theory of the Determination of Accounting Standards. (1978)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Performance matched discretionary accrual measures (2005)A review of tax research (2010)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The cost of capital, corporation finance and the theory of investment (2008)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)
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References

  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 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
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
  • 1997

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Smoothing income in anticipation of future earnings
913 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
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