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Are more able managers good future tellers? Learning from Japan
16 references·0 citing·35 second hop
Are more able managers good future tellers? Learning from Japan (2021)Are more able managers good future teller…Detecting Earnings Management (2012)Detecting Earnings ManagementQuantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)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…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Industry costs of equity (1997)Industry costs of equityThe capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Detecting Earnings Management. (1995)Detecting Earnings Management.Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)Some Models for Estimating Te…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)The Measurement of Productive Efficiency (1957)Measuring the efficiency of decision making units (1978)A Procedure for Ranking Efficient Units in Data Envelopment Analysis (1993)A slacks-based measure of efficiency in data envelopment analysis (2001)A slacks-based measure of super-efficiency in data envelopment analysis (2002)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)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)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)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 1984Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis16,773 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • 2002

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Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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