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Does benchmark-beating detect earnings management? Evidence from accounting irregularities
16 references·1 citing·31 second hop
Does benchmark-beating detect earnings management? Evidence from accounting irregularities (2018)Does benchmark-beating detect earnings ma…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Capital markets research in accounting (2001)Capital markets research in a…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Industry costs of equity (1997)Industry costs of equityEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The pricing of discretionary accruals (1996)The pricing of discretionary …The information content of losses (1995)The information content of lo…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryTHE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD (2020)THE URGENCY OF RATIONALIZATIO…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)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)Judgment under Uncertainty: Heuristics and Biases (1974)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Industry costs of equity5,793 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1995The information content of losses2,315 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2005

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Accrual reliability, earnings persistence and stock prices
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  • 2020THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD6 cited