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Earnings management and firm valuation under asymmetric information

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References

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1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1982Sequential Equilibria1,703 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
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1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
1981Smoothing income numbers : objectives, means, and implications376 cited
1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited

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2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework283 cited
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2015Firms’ earnings smoothing, corporate social responsibility, and valuation254 cited
2019Policy uncertainty and earnings management: International evidence249 cited
2011Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China248 cited
2017How Does Intentional Earnings Smoothing Vary With Managerial Ability?235 cited
2012Relationship-Specificity, Contract Enforceability, and Income Smoothing229 cited
2009Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital227 cited
2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited
2010Which Performance Measures Do Investors Around the World Value the Most—and Why?220 cited
1999Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management210 cited
2008Earnings Volatility, Cash Flow Volatility, and Informed Trading209 cited
2019Managerial Ability and Income Smoothing194 cited
1998R&D budgets and corporate earnings targets187 cited
2013Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment180 cited
1999Toward a Strategic Theory of Risk Premium: Moving Beyond Capm169 cited