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Real Earnings Management in Sales

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References

1991Earnings Management During Import Relief Investigations8,369 cited
2005The economic implications of corporate financial reporting6,337 cited
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1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1985Of strategies, deliberate and emergent4,634 cited
2012Interviews – Learning the Craft of Qualitative Research Interviewing4,535 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
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1999Earnings Management to Exceed Thresholds2,764 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
2004CEO incentives and earnings management

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2,270 cited

2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited

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2021Accounting for inventory costs and real earnings management behavior17 cited