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On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis
16 references·7 citing·32 second hop
On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis (2007)On the Use of Accounting vs. Real Earning…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The pricing of discretionary accruals (1996)The pricing of discretionary …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Imperfect Information, Divide…Job Market Signaling (1973)Job Market SignalingThe Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets (2020)The Impact of Financial State…Expensing Versus Capitalization (2017)Expensing Versus Capitalizati…New debt issues and earnings management (2014)New debt issues and earnings …Product market power and management’s action to avoid earnings disappointment (2012)Product market power and mana…The effect of leverage increases on real earnings management (2009)The effect of leverage increa…Income Smoothing and Idiosyncratic Volatility (2009)Income Smoothing and Idiosync…Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts (2008)Real Earnings Management and …The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings Management During Import Relief Investigations (1991)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Performance matched discretionary accrual measures (2005)A review of tax research (2010)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management and investor protection: an international comparison (2003)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 1973Job Market Signaling16,329 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1979Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy2,809 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1995The information content of losses2,315 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2002The rewards to meeting or beating earnings expectations

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1,706 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • Cited by

    • 2014New debt issues and earnings management26 cited
    • 2009The effect of leverage increases on real earnings management25 cited
    • 2008Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts25 cited
    • 2020The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets24 cited
    • 2012Product market power and management’s action to avoid earnings disappointment24 cited
    • 2009Income Smoothing and Idiosyncratic Volatility22 cited
    • 2017Expensing Versus Capitalization16 cited