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Trading incentives to meet the analyst forecast
16 references·16 citing·35 second hopsampled
Trading incentives to meet the analyst forecast (2006)Trading incentives to meet the analyst fo…A Course in Microeconomic Theory (2020)A Course in Microeconomic The…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The economic implications of corporate financial reporting (2005)The economic implications of …The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Financial accounting information and corporate governance (2001)Financial accounting informat…Are CEOs Rewarded for Luck? The Ones Without Principals Are (2001)Are CEOs Rewarded for Luck? T…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…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…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The information content of losses (1995)The information content of lo…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment (2021)Executive equity incentives a…Executive Network Centrality and Corporate Reporting (2020)Executive Network Centrality …Corporate Governance and Earnings Management: Evidence from Shareholder Proposals* (2020)Corporate Governance and Earn…The complex role of family involvement in earnings management (2018)The complex role of family in…Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference? (2018)Institutional Factors and Ear…GDP management to meet or beat growth targets (2018)GDP management to meet or bea…Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts (2016)Analyst Coverage and the Like…Asymmetric Effects of Regulation FD on Management Earnings Forecasts (2015)Asymmetric Effects of Regulat…Management earnings forecasts, insider trading, and information asymmetry (2014)Management earnings forecasts…Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations (2014)Do Managers Use Meeting Analy…Equity Vesting and Managerial Myopia (2013)Equity Vesting and Managerial…Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management (2012)Bias in Quarterly Estimates o…An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management (2012)An Empirical Analysis of the …The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager‐Adjusted Non‐GAAP Earnings in the US (2011)The Joint Effects of Corporat…Insider Trading and Earnings Management in Distressed Firms* (2011)Insider Trading and Earnings …CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts (2011)CEO Centrality and Meeting or…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Performance matched discretionary accrual measures (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Prospect Theory: An Analysis of Decision under Risk (1979)Large Shareholders and Corporate Control (1986)Performance Pay and Top-Management Incentives (1990)Higher market valuation of companies with a small board of directors (1996)Executive Compensation as an Agency Problem (2003)Corporate tax avoidance and high-powered incentives (2005)Why Has CEO Pay Increased So Much? * (2008)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)What Determines Corporate Transparency? (2004)How does financial reporting quality relate to investment efficiency? (2009)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 2005The economic implications of corporate financial reporting6,337 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1995The information content of losses2,315 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2001Are CEOs Rewarded for Luck? The Ones Without Principals Are1,740 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 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.

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1,638 cited
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  • 2020A Course in Microeconomic Theory1,592 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
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