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The Role of Overbilling in Hospitals’ Earnings Management Decisions
16 references·1 citing·30 second hop
The Role of Overbilling in Hospitals’ Earnings Management Decisions (2017)The Role of Overbilling in Hospitals’ Ear…Incorrect Inferences When Using Residuals as Dependent Variables (2018)Incorrect Inferences When Usi…Management control as a system or a package? Conceptual and empirical issues (2013)Management control as a syste…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…The economic implications of corporate financial reporting (2005)The economic implications of …How Do Hospitals Respond to Price Changes? (2005)How Do Hospitals Respond to P…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Medicare upcoding and hospital ownership (2004)Medicare upcoding and hospita…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…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…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market (2021)Audit Quality under Influence…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)Earnings management and investor protection: an international comparison (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Editor's Choice Digesting Anomalies: An Investment ApproachRisk, Return, and Equilibrium: Empirical Tests (1973)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Managerial Ability and Earnings Quality (2012)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Limited-dependent and qualitative variables in econometrics (1983)Positive Accounting Theory (1985)Analyzing the Analysts: When Do Recommendations Add Value? (2004)The Press as a Watchdog for Accounting Fraud (2006)Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules (2007)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 2018Incorrect Inferences When Using Residuals as Dependent Variables702 cited
  • 2013Management control as a system or a package? Conceptual and empirical issues489 cited
  • 2005How Do Hospitals Respond to Price Changes?

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400 cited
  • 2004Medicare upcoding and hospital ownership356 cited
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    • 2021Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market22 cited