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Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?

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References

1997Earnings management to avoid earnings decreases and losses3,839 cited
2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
1988An Explanation for Accounting Income Smoothing907 cited
1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents763 cited
1988Earnings Management in an Overlapping Generations Model730 cited

Cited by

2004An Examination of Long-Lived Asset Impairments411 cited
2008A cross-country study on the effects of national culture on earnings management394 cited
2016Earnings smoothing: Does it exacerbate or constrain stock price crash risk?263 cited
2015Firms’ earnings smoothing, corporate social responsibility, and valuation254 cited
2006Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?240 cited
2017How Does Intentional Earnings Smoothing Vary With Managerial Ability?235 cited
2012Relationship-Specificity, Contract Enforceability, and Income Smoothing229 cited
2005Does Income Smoothing Improve Earnings Informativeness?224 cited
2008Earnings Volatility, Cash Flow Volatility, and Informed Trading209 cited

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2003

Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?

209 cited

2003Discretionary Risk Disclosures206 cited

2006Performance, Growth and Earnings Management192 cited

2003Stock Option Compensation and Earnings Management Incentives190 cited

2015Ready, AIM, Acquire: Impression Offsetting and Acquisitions186 cited

2017Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk165 cited

2013Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings158 cited