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Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

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References

1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
1995Detecting Earnings Management.6,532 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1999Earnings Management to Exceed Thresholds2,764 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
2000Research design issues in earnings management studies998 cited
1988Analysts' forecasts as earnings expectations985 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1998Auditor changes and discretionary accruals910 cited
2004The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*848 cited

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2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited

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2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows170 cited
2009Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality*168 cited
2014The effect of CEO inside debt holdings on financial reporting quality168 cited
2010Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*165 cited
2012Labor Unions and Management’s Incentive to Signal a Negative Outlook*156 cited
2006Trading incentives to meet the analyst forecast145 cited
2019Assessing the impact of the new auditor’s report131 cited
2009Do pennies matter? Investor relations consequences of small negative earnings surprises129 cited
2012Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management121 cited
2018Executive Overconfidence and Securities Class Actions120 cited
2017Defining, Measuring and Modeling Accruals: A Guide for Researchers114 cited
2014The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes113 cited