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CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption
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CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption (2018)CEOs’ accounting-based attributes and ear…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…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…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Upper Echelons Theory: An Update (2007)Upper Echelons Theory: An Upd…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Strategic Leadership: Top Executives and Their Effects on Organizations (1997)Strategic Leadership: Top Exe…TOP MANAGEMENT TEAM DEMOGRAPHY AND CORPORATE STRATEGIC CHANGE. (1992)TOP MANAGEMENT TEAM DEMOGRAPH…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms (2023)IFRS adoption, firms’ investm…Accountingisation and the narrative (re)turn of business model information in corporate reporting (2021)Accountingisation and the nar…New insights into IFRS and earnings quality: what conclusions to draw from the French experience? (2020)New insights into IFRS and ea…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The social psychology of organizing (1969)The Social Psychology of Organizations. (1979)Market Orientation: The Construct, Research Propositions, and Managerial Implications (1990)Market Orientation: Antecedents and Consequences (1993)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)American Economic Review (2019)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Political Ideologies of CEOs (2013)Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance (2014)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The economic implications of corporate financial reporting (2005)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A review of tax research (2010)
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References

  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers10,217 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2007Upper Echelons Theory: An Update4,955 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 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
  • 1992TOP MANAGEMENT TEAM DEMOGRAPHY AND CORPORATE STRATEGIC CHANGE.2,928 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1997Strategic Leadership: Top Executives and Their Effects on Organizations1,770 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research

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1,683 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • Cited by

    • 2023IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms24 cited
    • 2020New insights into IFRS and earnings quality: what conclusions to draw from the French experience?21 cited
    • 2021Accountingisation and the narrative (re)turn of business model information in corporate reporting17 cited