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Financial Reporting Transparency and Earnings Management (Retracted)
16 references·16 citing·32 second hopsampled
Financial Reporting Transparency and Earnings Management (Retracted) (2006)Financial Reporting Transparency and Earn…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…The economic implications of corporate financial reporting (2005)The economic implications of …Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…Experimental research in financial accounting (2002)Experimental research in fina…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Empirical research on accounting choice (2001)Empirical research on account…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Comprehensive Income Reportin…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes (2015)The qualitative characteristi…Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies (2015)Exploring the Impact of Inter…Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France (2015)Do Women On Boards And In Top…The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective (2014)The Impact of Recognition Ver…Product Market Competition, Information and Earnings Management (2014)Product Market Competition, I…Earnings presentation effects on manager reporting choices and investor decisions (2014)Earnings presentation effects…Corporate Governance And Earnings Management: A Survey Of Literature (2013)Corporate Governance And Earn…Academic Research and Standard Setting: The Case of Other Comprehensive Income (2012)Academic Research and Standar…Ethics, Diversity Management, and Financial Reporting Quality (2009)Ethics, Diversity Management,…Comprehensive Income: Who's Afraid of Performance Reporting? (2009)Comprehensive Income: Who's A…Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions (2008)Restating Under the Radar? De…Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias (2008)Information friction and inve…A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (2007)A Content Analysis of the Com…Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Retracted: Recognition v. Dis…Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers* (2006)Cherry Picking, Disclosure Qu…Auditing Fair Value Measurements: A Synthesis of Relevant Research (2006)Auditing Fair Value Measureme…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Investor Inattention and Friday Earnings Announcements (2009)In Search of Attention (2011)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Performance matched discretionary accrual measures (2005)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)The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)Good Day Sunshine: Stock Returns and the Weather (2003)The Effects of Reporting Complexity on Small and Large Investor Trading (2010)Noise Trader Risk in Financial Markets (1990)Efficient Capital Markets: II (1991)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Psychology and Asset Pricing (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1980On the Impossibility of Informationally Efficient Markets3,640 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format759 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1998Comprehensive Income Reporting and Analysts' Valuation Judgments680 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 2001A Temporal Analysis of Earnings Surprises: Profits versus Losses649 cited
  • 2002

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The “Incomplete Revelation Hypothesis” and Financial Reporting
647 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • Cited by

    • 2009Comprehensive Income: Who's Afraid of Performance Reporting?185 cited
    • 2013Corporate Governance And Earnings Management: A Survey Of Literature184 cited
    • 2009Ethics, Diversity Management, and Financial Reporting Quality183 cited
    • 2015Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies181 cited
    • 2006Auditing Fair Value Measurements: A Synthesis of Relevant Research175 cited
    • 2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
    • 2014Product Market Competition, Information and Earnings Management144 cited
    • 2006Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers*144 cited
    • 2015Do Women On Boards And In Top Management Reduce Earnings Management? Evidence In France139 cited
    • 2007A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters137 cited
    • 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited
    • 2014Earnings presentation effects on manager reporting choices and investor decisions107 cited
    • 2015The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes106 cited
    • 2008Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias86 cited
    • 2008Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions83 cited
    • 2014The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective81 cited