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Equity recognition of mandatory accounting changes: the case of transitional goodwill impairment losses
16 references·10 citing·34 second hopsampled
Equity recognition of mandatory accounting changes: the case of transitional goodwill impairment losses (2008)Equity recognition of mandatory accountin…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Empirical research on accounting choice (2001)Empirical research on account…Research design issues in earnings management studies (2000)Research design issues in ear…CEO stock option awards and the timing of corporate voluntary disclosures (2000)CEO stock option awards and t…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Good Timing: CEO Stock Option Awards and Company News Announcements (1997)Good Timing: CEO Stock Option…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Financial statement analysis and the prediction of stock returns (1989)Financial statement analysis …Canadian Journal of Administrative Sciences: A Retrospective Review Using Bibliometric Analysis (2022)Canadian Journal of Administr…The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting (2020)The Impact of Audit Quality I…Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review (2020)Does the Mark-to-Model Fair V…Discretionary goodwill impairment losses in Europe (2019)Discretionary goodwill impair…The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance (2018)The Relevance of XBRL Volunta…Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences (2018)Reviewing IFRS Goodwill Accou…Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses (2015)Reporting incentives, ownersh…Goodwill Accounting: A Review of the Literature (2014)Goodwill Accounting: A Review…The Value Relevance of goodwill impairments: UK Evidence (2012)The Value Relevance of goodwi…Performance Measurement Systems: Empirical Evidence from Slovenia (2012)Performance Measurement Syste…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)Performance matched discretionary accrual measures (2005)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The financial reporting environment: Review of the recent literature (2010)On Persistence in Mutual Fund Performance (1997)The impact of performance-based compensation on misreporting (2005)The effects of corporate governance on firms’ credit ratings (2006)The role of information and financial reporting in corporate governance and debt contracting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The cost of capital, corporation finance and the theory of investment (2008)The Pricing of Options and Corporate Liabilities (1973)Founding Family Ownership and Earnings Quality (2006)CFOs versus CEOs: Equity incentives and crashes (2011)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,396 cited
  • 2000CEO stock option awards and the timing of corporate voluntary disclosures1,053 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1989Financial statement analysis and the prediction of stock returns996 cited
  • 1997Good Timing: CEO Stock Option Awards and Company News Announcements974 cited
  • Cited by

    • 2018Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences50 cited
    • 2014Goodwill Accounting: A Review of the Literature46 cited
    • 2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting38 cited
    • 2018The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance36 cited
    • 2015Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses27 cited
    • 2019Discretionary goodwill impairment losses in Europe20 cited
    • 2012The Value Relevance of goodwill impairments: UK Evidence19 cited
    • 2022Canadian Journal of Administrative Sciences: A Retrospective Review Using Bibliometric Analysis18 cited
    • 2020Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review18 cited
    • 2012Performance Measurement Systems: Empirical Evidence from Slovenia15 cited