SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
16 references·11 citing·20 second hop
Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions (2014)Substitution between Real and Accruals-Ba…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …CEO incentives and earnings management (2004)CEO incentives and earnings m…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…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryThe Influence of Management's Internal Audit Experience on Earnings Management* (2022)The Influence of Management's…The effect of shareholder activism on earnings management: Evidence from shareholder proposals (2021)The effect of shareholder act…An Empirical Assessment of Real Activities Manipulation Measures (2021)An Empirical Assessment of Re…The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy (2019)The Effect of Voluntary Clawb…Insider Trading Restrictions and Earnings Management (2017)Insider Trading Restrictions …Short Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks (2016)Short Selling Pressure, Repor…Information Environment and Earnings Management of Dual Class Firms around the World (2016)Information Environment and E…The Role Of Board Characteristics In Mitigating Management Opportunism: The Case Of Real Earnings Management (2015)The Role Of Board Characteris…The Inclusion of General Counsel in Top Management and Tax Avoidance (2014)The Inclusion of General Coun…M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts (2014)M&A Decisions and US Firms’ V…Clawback Provisions (2012)Clawback ProvisionsThe Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2004The Economic Implications of Corporate Financial Reporting

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

1,998 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • Cited by

    • 2015The Role Of Board Characteristics In Mitigating Management Opportunism: The Case Of Real Earnings Management57 cited
    • 2014M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts51 cited
    • 2021The effect of shareholder activism on earnings management: Evidence from shareholder proposals44 cited
    • 2019The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy42 cited
    • 2022The Influence of Management's Internal Audit Experience on Earnings Management*38 cited
    • 2021An Empirical Assessment of Real Activities Manipulation Measures28 cited
    • 2016Information Environment and Earnings Management of Dual Class Firms around the World26 cited
    • 2012Clawback Provisions25 cited
    • 2014The Inclusion of General Counsel in Top Management and Tax Avoidance19 cited
    • 2016Short Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks18 cited
    • 2017Insider Trading Restrictions and Earnings Management17 cited