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Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS
16 references·8 citing·23 second hop
Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS (2017)Earnings benchmarks, earnings management …Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts (2009)Making Sense of Cents: An Exa…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences (2005)A Temporal Analysis of Quarte…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Market Rewards Associated with Patterns of Increasing Earnings (1999)Market Rewards Associated wit…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…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Does Convergence with International Standards on Auditing Improve Audit Quality? (2024)Does Convergence with Interna…The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan (2022)The Influence of Enterprise R…Betting against real earnings management (2022)Betting against real earnings…AUDIT COMMITTEE ATTRIBUTES AND REAL EARNINGS MANAGEMENT IN NIGERIA (2021)AUDIT COMMITTEE ATTRIBUTES AN…The Impact of Surplus Free Cash Flow and Stock Market Segmentations on Earnings Management in Jordan: Agency - and Institutional - Theory Perspectives (2020)The Impact of Surplus Free Ca…PENGARUH MANAJEMEN LABA DAN KOMPOSISI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DAN EFEKNYA TERHADAP NILAI PERUSAHAAN (2020)PENGARUH MANAJEMEN LABA DAN K…Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors (2020)Earnings opacity and corporat…Stock price crash risk and unexpected earnings thresholds (2018)Stock price crash risk and un…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Prospect Theory: An Analysis of Decision under Risk (1979)Earnings Management During Import Relief Investigations (1991)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)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The conservatism principle and the asymmetric timeliness of earnings1 (1997)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)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1995The information content of losses2,315 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 1999Market Rewards Associated with Patterns of Increasing Earnings909 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*

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645 cited
  • 2009Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts636 cited
  • Cited by

    • 2020Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors15 cited
    • 2024Does Convergence with International Standards on Auditing Improve Audit Quality?12 cited
    • 2022The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan12 cited
    • 2020PENGARUH MANAJEMEN LABA DAN KOMPOSISI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DAN EFEKNYA TERHADAP NILAI PERUSAHAAN12 cited
    • 2021AUDIT COMMITTEE ATTRIBUTES AND REAL EARNINGS MANAGEMENT IN NIGERIA11 cited
    • 2022Betting against real earnings management11 cited
    • 2018Stock price crash risk and unexpected earnings thresholds11 cited
    • 2020The Impact of Surplus Free Cash Flow and Stock Market Segmentations on Earnings Management in Jordan: Agency - and Institutional - Theory Perspectives11 cited