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Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan
16 references·1 citing·31 second hop
Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan (2005)Earnings Management to Avoid Earnings Dec…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…Research design issues in earnings management studies (2000)Research design issues in ear…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Reversal of fortune dividend signaling and the disappearance of sustained earnings growth (1996)Reversal of fortune dividend …The information content of losses (1995)The information content of lo…Firm performance, corporate governance, and top executive turnover in Japan (1995)Firm performance, corporate g…Detecting Earnings Management. (1995)Detecting Earnings Management.Top Executive Rewards and Firm Performance: A Comparison of Japan and the United States (1994)Top Executive Rewards and Fir…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Appointments of outsiders to Japanese boards: Determinants and implications for managers (1994)Appointments of outsiders to …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Accounting choice in troubled companies (1994)Accounting choice in troubled…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Write-Offs As Accounting Procedures to Manage Perceptions (1988)Write-Offs As Accounting Proc…Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies (2011)Is Japan Really a 'Buy'? The …An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Does Earnings Management Affect Firms’ Investment Decisions? (2008)The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Outside directors and CEO turnover (1988)The Determinants of Board Composition (1988)Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups (1991)Walking a Tightrope: Creating Value Through Interorganizational Relationships (2000)A BEHAVIORAL THEORY OF R&D EXPENDITURES AND INNOVATIONS: EVIDENCE FROM SHIPBUILDING. (2003)The Glass Cliff: Evidence that Women are Over‐Represented in Precarious Leadership Positions (2005)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995The information content of losses2,315 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1994Appointments of outsiders to Japanese boards: Determinants and implications for managers957 cited
  • 1995Firm performance, corporate governance, and top executive turnover in Japan935 cited
  • 1994Top Executive Rewards and Firm Performance: A Comparison of Japan and the United States860 cited
  • 1994Accounting choice in troubled companies855 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 1996Reversal of fortune dividend signaling and the disappearance of sustained earnings growth

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610 cited
  • 1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
  • Cited by

    • 2011Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies19 cited