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Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
16 references·3 citing·32 second hop
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this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1974Power: A Radical View6,655 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2011Robust Inference With Multiway Clustering3,199 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005The market pricing of accruals quality3,101 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 management2,270 cited
  • 2011The theory of the leisure class; an economic study of institutions2,259 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited

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

    • 2020A review of money laundering literature: the state of research in key areas112 cited
    • 2022Detecting earnings management: a comparison of accrual and real earnings manipulation models29 cited
    • 2024Auditing for fraud and corruption: A public-interest-based definition and analysis16 cited