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Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analysts Forecasts
15 references·16 citing·41 second hop
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An Ex…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The Impact of Split Adjusting and Rounding on Analysts' Forecast Error Calculations (2002)The Impact of Split Adjusting…Stock-based pay in new economy firms (2002)Stock-based pay in new econom…Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)The Reversal of Abnormal Accr…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…The Stock Market Valuation of Research and Development Expenditures (2000)The Stock Market Valuation of…Earnings-based and accrual-based market anomalies: one effect or two? 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this work references cited by second hop

References

  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1995The information content of losses2,315 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 2001A Temporal Analysis of Earnings Surprises: Profits versus Losses649 cited
  • 1999Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio641 cited
  • 2001The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises609 cited
  • 2000The Stock Market Valuation of Research and Development Expenditures455 cited
  • 2000Earnings-based and accrual-based market anomalies: one effect or two?454 cited
  • 1999Errors in Estimating Accruals: Implications for Empirical Research365 cited
  • 2002Stock-based pay in new economy firms343 cited
  • 1997Earnings Management to Avoid Earnings Decreases and Losses267 cited
  • 1999Does Meeting Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices208 cited
  • 2002The Impact of Split Adjusting and Rounding on Analysts' Forecast Error Calculations

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109 cited

Cited by

  • 2005Earnings Guidance and Managerial Myopia68 cited
  • 2012Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection60 cited
  • 2015Geographic dispersion and earnings management57 cited
  • 2013Equity Vesting and Managerial Myopia54 cited
  • 2009Target Shooting: Review of Earnings Management Around Earnings Benchmarks51 cited
  • 2017Nonprofessional Investorss Reactions to the PCAOB's Proposed Changes to the Standard Audit Report47 cited
  • 2010The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management46 cited
  • 2006Earnings Management and Guidance for Meeting or Beating Analysts' Earnings Forecasts43 cited
  • 2013What are the Characteristics of Firms that Engage in Earnings Per Share Management Through Share Repurchases?35 cited
  • 2017In the name of others: an investigation of earnings management motives in Egypt34 cited
  • 2018Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations33 cited
  • 2013The Real Costs of Corporate Credit Ratings32 cited
  • 2007On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis31 cited
  • 2011Setting the Bar: Earnings Management During a Change in Accounting Standards30 cited
  • 2011Reclaiming Fiduciary Duty Balance29 cited
  • 2018Truncating Optimism28 cited