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Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine
16 references·16 citing·27 second hopsampled
Employee Turnover Likelihood and Earnings Management: Evidence from the Inevitable Disclosure Doctrine (2018)Employee Turnover Likelihood and Earnings…Technological Innovation, Resource Allocation, and Growth* (2017)Technological Innovation, Res…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…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…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools (2001)The NBER Patent Citation Data…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryExploring the factors of employee turnover intentions in private education institutions in China: a Delphi study (2024)Exploring the factors of empl…Bank intervention and firms’ earnings management: evidence from debt covenant violations (2024)Bank intervention and firms’ …Not just for investors: The role of earnings announcements in guiding job seekers (2023)Not just for investors: The r…The effect of corruption on the level of real and accrual earnings management in cases of target firms (2022)The effect of corruption on t…Protection of trade secrets and value of cash holdings: Evidence from a natural experiment (2022)Protection of trade secrets a…How do labor adjustment costs affect corporate tax planning? Evidence from labor skills (2022)How do labor adjustment costs…Geographic Peer Effects in Management Earnings Forecasts* (2022)Geographic Peer Effects in Ma…Catch me if you can? Staggered inevitable disclosure doctrine ( IDD ) rejection and entrepreneurial activity in the US (2022)Catch me if you can? Staggere…Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management (2022)Are socially responsible firm…The Assignment of Intellectual Property Rights and Innovation (2021)The Assignment of Intellectua…Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine (2021)Protection of trade secrets a…Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine* (2021)Managerial Career Concerns an…Employee Cash Profit-Sharing and Earnings Management (2021)Employee Cash Profit-Sharing …Does business strategy influence interfirm financing? Evidence from trade credit (2021)Does business strategy influe…Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals (2020)Two Wrongs Make a ‘Right’? Ex…Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes (2020)Does stakeholder orientation …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)A Survey of Corporate Governance (1997)CEO Overconfidence and Corporate Investment (2005)What Matters in Corporate Governance? (2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)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)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)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

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
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 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
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 2001The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools3,537 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited

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2017
Technological Innovation, Resource Allocation, and Growth*
2,445 cited

Cited by

  • 2021Does business strategy influence interfirm financing? Evidence from trade credit90 cited
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  • 2021Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*74 cited
  • 2020Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes72 cited
  • 2023Not just for investors: The role of earnings announcements in guiding job seekers47 cited
  • 2022Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management34 cited
  • 2021Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine24 cited
  • 2020Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals21 cited
  • 2021Employee Cash Profit-Sharing and Earnings Management20 cited
  • 2022How do labor adjustment costs affect corporate tax planning? Evidence from labor skills19 cited
  • 2022The effect of corruption on the level of real and accrual earnings management in cases of target firms18 cited
  • 2022Protection of trade secrets and value of cash holdings: Evidence from a natural experiment17 cited
  • 2024Bank intervention and firms’ earnings management: evidence from debt covenant violations17 cited
  • 2022Catch me if you can? Staggered inevitable disclosure doctrine ( IDD ) rejection and entrepreneurial activity in the US14 cited
  • 2024Exploring the factors of employee turnover intentions in private education institutions in China: a Delphi study10 cited
  • 2021The Assignment of Intellectual Property Rights and Innovation9 cited