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Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers
16 references·1 citing·25 second hop
Does XBRL Adoption Constrain Managerial Opportunism in Financial Reporting? Evidence from Mandated U.S. Filers (2013)Does XBRL Adoption Constrain Managerial O…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …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…Large–Sample Evidence on the Debt Covenant Hypothesis (2002)Large–Sample Evidence on the …Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Financial accounting information and corporate governance (2001)Financial accounting informat…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…The pricing of discretionary accruals (1996)The pricing of discretionary …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital (2018)Impact of XBRL on Voluntary A…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)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)Separation of Ownership and Control (1983)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)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 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
  • 1998The Effect of Audit Quality on Earnings Management*3,243 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
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited

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  • 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
  • Cited by

    • 2018Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital19 cited