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Classificatory income smoothing: The impact of a change in regime of reporting financial performance
16 references·2 citing·46 second hop
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this work references cited by second hop

References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2013Financial statement analysis and security valuation1,250 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
  • 2006Firms’ histories and their capital structures☆795 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • 1996Repeated Accounting Write-Offs and the Information Content of Earnings474 cited
  • 1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited

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  • 1981Smoothing income numbers : objectives, means, and implications376 cited
  • 1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
  • Cited by

    • 2019Busy boards and earnings management – an Australian perspective31 cited
    • 2011Conditional Earnings Conservatism and Corporate Refocusing Activities24 cited