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Real earnings management and financial statement fraud: evidence from Malaysia

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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
1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
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1966Financial Ratios As Predictors of Failure4,753 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
2012Detecting Earnings Management3,821 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 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

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2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited

2011Predicting Material Accounting Misstatements*1,832 cited

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2020AUDIT COMMITTEE CHAIR’S LEGAL EXPERTISE AND REAL ACTIVITIES MANIPULATION: EMPIRICAL EVIDENCE FROM MALAYSIAN ENERGY AND UTILITIES SECTORS25 cited
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