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Discussion of Evidence of Earnings Management from the Provision for Bad Debts
1 references·15 citing·47 second hop
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this work references cited by second hop

References

  • 2011The effects of bonus schemes on accounting decisions2,579 cited

Cited by

  • 2011Do initial public offering firms manage accruals? Evidence from individual accounts62 cited
  • 2018Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis57 cited
  • 2014The development of earnings management research A review of literature from three different perspectives41 cited
  • 2015Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance40 cited
  • 2002Testing for Income Smoothing Using the Backing Out Method: A Review of Specification Issues40 cited
  • 1999Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companies38 cited
  • 2014Efficient contracting, earnings smoothing and managerial accounting discretion35 cited
  • 2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
  • 2015Trade Credit Risk Management: The Role of Executive Risk‐Taking Incentives27 cited
  • 2022Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model23 cited
  • 2015The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan23 cited
  • 2016Detection and Analysis of Probable Earnings Manipulation by Firms in a Developing Country

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20 cited
  • 2021A Systematic Approach to the Motivations for Earnings Management: A Literature Review18 cited
  • 2015A comparative history of earnings management literature from Italy and the US17 cited
  • 2006Managing Earnings with Intercorporate Investments14 cited