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Does Research and Development Activity Increase Accrual-Based Earnings Management?
16 references·6 citing·23 second hop
Does Research and Development Activity Increase Accrual-Based Earnings Management? (2014)Does Research and Development Activity In…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The market pricing of accruals quality (2005)The market pricing of accrual…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)Have Individual Stocks Become…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Tax incentives and earnings management: A study based on accelerated depreciation policy in China (2023)Tax incentives and earnings m…Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings (2023)Audit Quality, Institutional …The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management (2022)The Boss Behind the Scenes: N…Audit committee composition and earnings management in a specific institutional environment: the case of Russia (2022)Audit committee composition a…Impact of firm-level uncertainty on earnings management and role of accounting conservatism (2019)Impact of firm-level uncertai…How does the real earnings management affect firms innovative? Evidence from US firms (2019)How does the real earnings ma…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)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)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The Determinants of Firms' Hedging Policies3,270 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

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2,489 cited
  • 2001Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk2,419 cited
  • Cited by

    • 2022Audit committee composition and earnings management in a specific institutional environment: the case of Russia29 cited
    • 2023Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings23 cited
    • 2019Impact of firm-level uncertainty on earnings management and role of accounting conservatism21 cited
    • 2019How does the real earnings management affect firms innovative? Evidence from US firms18 cited
    • 2023Tax incentives and earnings management: A study based on accelerated depreciation policy in China18 cited
    • 2022The Boss Behind the Scenes: Nonfamily Leadership and Earnings Management17 cited