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Les dirigeants gèrent-ils les résultats comptables avant d’annoncer une réduction d’effectifs ? Le cas des entreprises françaises cotées
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Les dirigeants gèrent-ils les résultats comptables avant d’annoncer une réduction d’effectifs ? Le cas des entreprises françaises cotées (2016)Les dirigeants gèrent-ils les résultats c…Does corporate governance matter in competitive industries? (2009)Does corporate governance mat…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate Reputation and Philanthropy: An Empirical Analysis (2005)Corporate Reputation and Phil…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting choice in troubled companies (1994)Accounting choice in troubled…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theories of Economic Regulation (1974)Theories of Economic Regulati…Theories of Economic Regulation (1974)Theories of Economic Regulati…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)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Dividend Policy under Asymmetric Information (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1974Theories of Economic Regulation1,549 cited
  • 1974Theories of Economic Regulation1,184 cited
  • 2009Does corporate governance matter in competitive industries?1,042 cited
  • 2005Corporate Reputation and Philanthropy: An Empirical Analysis987 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited

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1994
Accounting choice in troubled companies
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