SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions
16 references·3 citing·24 second hop
A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions (2018)A reinvestigation into accounting quality…Detecting Earnings Management (2012)Detecting Earnings ManagementEvidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective (2022)The effect of IFRS adoption o…National culture and earnings management in developed and emerging countries (2021)National culture and earnings…Earnings quality and analysts’ information environment: Evidence from the EU market (2020)Earnings quality and analysts…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)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)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)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Debt covenant violation and manipulation of accruals (1994)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Textual Analysis in Accounting and Finance: A Survey (2016)A review of tax research (2010)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,932 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
  • Cited by

    • 2021National culture and earnings management in developed and emerging countries35 cited
    • 2022The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective30 cited
    • 2020Earnings quality and analysts’ information environment: Evidence from the EU market18 cited