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EARNINGS MANAGEMENT AND THE ECONOMY SECTOR HYPOTHESIS: EMPIRICAL EVIDENCE ON A CONVERSE RELATIONSHIP IN THE FINNISH CASE
9 references·4 citing·37 second hop
EARNINGS MANAGEMENT AND THE ECONOMY SECTOR HYPOTHESIS: EMPIRICAL EVIDENCE ON A CONVERSE RELATIONSHIP IN THE FINNISH CASE (1995)EARNINGS MANAGEMENT AND THE ECONOMY SECTO…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Dividend-based earnings management: Empirical evidence from Finland (1996)Dividend-based earnings manag…European Business Systems: Firms and Markets in their National Contexts. (1994)European Business Systems: Fi…European Accounting Guide (1992)European Accounting GuideINCOME SMOOTHING BY ECONOMY SECTOR (1990)INCOME SMOOTHING BY ECONOMY S…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryTHE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS (1984)THE SMOOTHING OF INCOME NUMBE…POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING. (1964)POSTULATES, PRINCIPLES AND RE…Is the Financial Report Quality Important in the Default Prediction? SME Portuguese Construction Sector Evidence (2022)Is the Financial Report Quali…Efficiency of Sarbanes-Oxley act: willingness-to-comply and agency problems (2007)Efficiency of Sarbanes-Oxley …Earnings management and expected dividend increases around seasoned share issues: evidence from Finland (2000)Earnings management and expec…Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland (1999)Do cash flows reported by fir…The Challenge of Segmented Labor Market Theories to Orthodox Theory: A Survey (1976)Careers, Labor Market Structure, and Socioeconomic Achievement (1977)Stratification in a Dual Economy: A Sectoral Model of Earnings Determination (1978)The Smoothing Hypothesis and the Role of Exchange Differences (1989)An Empirical Analysis Of Earnings Management In Australia (2009)INCOME SMOOTHING: IMPACT FACTORS, EVIDENCE IN INDONESIA (2014)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit firm size, public ownership, and firms' discretionary accruals management (2003)The Effect of Earnings Management on the Asymmetric Timeliness of Earnings (2005)Choice of auditors and earnings management during the Asian financial crisis (2007)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)An income strategy approach to the positive theory of accounting standard setting/choice (1981)Factors Affecting Income Smoothing Among Listed Companies in Singapore (1994)Income Smoothing, Earnings Quality and Firm Valuation (2004)International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Performance matched discretionary accrual measures (2005)Forecasting financial distress in listed Chinese construction firms: leveraging ensemble learning and non-financial variables (2024)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Reconciling national with international accounting standards (1993)To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives (2000)Banking regulation, institutional framework and capital structure: International evidence from industry data (2006)Internationalization as a strategy process (1992)Project-Based Organizations, Embeddedness and Repositories of Knowledge: Editorial (2004)Factional Groups: A New Vantage on Demographic Faultlines, Conflict, and Disintegration in Work Teams (2005)EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH (1994)A MARKET BASED ANALYSIS OF INCOME SMOOTHING (1995)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1994European Business Systems: Firms and Markets in their National Contexts.555 cited
  • 1964POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING.202 cited
  • 1996Dividend-based earnings management: Empirical evidence from Finland190 cited
  • 1990INCOME SMOOTHING BY ECONOMY SECTOR153 cited
  • 1992European Accounting Guide58 cited
  • 1984THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS53 cited

Cited by

  • 2022Is the Financial Report Quality Important in the Default Prediction? SME Portuguese Construction Sector Evidence24 cited
  • 2007Efficiency of Sarbanes-Oxley act: willingness-to-comply and agency problems20 cited
  • 1999Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland20 cited
  • 2000Earnings management and expected dividend increases around seasoned share issues: evidence from Finland19 cited

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