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Earnings' Quality and Smoothing
10 references·9 citing·48 second hop
Earnings' Quality and Smoothing (2006)Earnings' Quality and SmoothingThe Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies? (2002)Can “Big Bath” and Earnings S…Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …Reporting Discretion and Private Information Communication through Earnings (2001)Reporting Discretion and Priv…Whisper forecasts of quarterly earnings per share (1999)Whisper forecasts of quarterl…Information Quality and Correlated Signals (1997)Information Quality and Corre…Unobservable Precision Choices in Financial Reporting (1996)Unobservable Precision Choice…Earnings management and firm valuation under asymmetric information (1995)Earnings management and firm …A Theory of Income and Dividend Smoothing Based on Incumbency Rents (1995)A Theory of Income and Divide…The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries (2020)The effect of fair valuation …THE DETERMINANT FACTORS OF EARNINGS QUALITY AND ECONOMIC CONSEQUENCES (2018)THE DETERMINANT FACTORS OF EA…Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe (2017)Fair value accounting and ear…Factors influencing accounting conservatism in banks: the UAE case (2017)Factors influencing accountin…The Impact of Earnings Quality and Income Smoothing on the Performance of Companies Listed in Tehran Stock Exchange (2012)The Impact of Earnings Qualit…Earnings Quality Constructs and Measures (2010)Earnings Quality Constructs a…Corporate governance efficiency: an indexing approach using the stochastic frontier analysis (2007)Corporate governance efficien…Financial Information and Earnings Quality: A Literature Review (2006)Financial Information and Ear…Does Income Smoothing Make Stock Prices More Informative? (2002)Does Income Smoothing Make St…Optimal Release of Information By Firms (1985)Information quality and the valuation of new issues (1986)Information quality and discretionary disclosure (1990)Optimal Precision of Accounting Information in Debt Financing (2010)Divide and Inform: Rationing Information to Facilitate Persuasion (2017)Strategic complexity in disclosure (2023)Earnings Management in an Overlapping Generations Model (1988)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The Politician and the Judge: Accountability in Government (2004)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Dividend Policy under Asymmetric Information (1985)The effect of bonus schemes on accounting decisions (1985)Signaling Games and Stable Equilibria (1987)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Abnormal real operations, real earnings management, and subsequent crashes in stock prices (2014)Firms’ earnings smoothing, corporate social responsibility, and valuation (2015)An Explanation for Accounting Income Smoothing (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)An Examination of Long-Lived Asset Impairments (2004)A cross-country study on the effects of national culture on earnings management (2008)Earnings smoothing: Does it exacerbate or constrain stock price crash risk? (2016)Accounting earnings and top executive compensation (1993)Relationship-Specificity, Contract Enforceability, and Income Smoothing (2012)How Does Intentional Earnings Smoothing Vary With Managerial Ability? (2017)Earnings Management During Import Relief Investigations (1991)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)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)A review of archival auditing research (2014)Analysts' forecasts as earnings expectations (1988)The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth (1996)Earnings Management to Exceed Thresholds (1999)eInformation: A Clinical Study of Investor Discussion and Sentiment (2005)Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst (2007)Information Valuation and Confirmation Bias in Virtual Communities: Evidence from Stock Message Boards (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Innovative efficiency and stock returns (2012)Earnings quality: Evidence from the field (2013)Recognition: An Information Content Perspective (2001)Interactive Discretionary Disclosures* (2011)On the Social Value of Accounting Objectivity in Financial Stability (2018)
this work references cited by second hop

References

  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
  • 1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents763 cited
  • 2002Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?432 cited
  • 1995Earnings management and firm valuation under asymmetric information278 cited
  • 2001Reporting Discretion and Private Information Communication through Earnings255 cited
  • 1999Whisper forecasts of quarterly earnings per share150 cited
  • 1997Information Quality and Correlated Signals55 cited
  • 1996Unobservable Precision Choices in Financial Reporting50 cited

Cited by

  • 2002Does Income Smoothing Make Stock Prices More Informative?34 cited
  • 2007Corporate governance efficiency: an indexing approach using the stochastic frontier analysis31 cited
  • 2006Financial Information and Earnings Quality: A Literature Review25 cited
  • 2017Factors influencing accounting conservatism in banks: the UAE case22 cited

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2010
Earnings Quality Constructs and Measures
21 cited
  • 2020The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries16 cited
  • 2017Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe16 cited
  • 2012The Impact of Earnings Quality and Income Smoothing on the Performance of Companies Listed in Tehran Stock Exchange16 cited
  • 2018THE DETERMINANT FACTORS OF EARNINGS QUALITY AND ECONOMIC CONSEQUENCES15 cited