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Detecting Opportunistic Special Items
16 references·6 citing·44 second hopsampled
Detecting Opportunistic Special Items (2019)Detecting Opportunistic Special ItemsThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…Do investors overvalue firms with bloated balance sheets? (2004)Do investors overvalue firms …The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)The Predictive Value of Expen…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…On Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Industry costs of equity (1997)Industry costs of equityChanges in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Causes and Effects of Discretionary Asset Write-Offs (1996)Causes and Effects of Discret…Financial performance surrounding CEO turnover (1993)Financial performance surroun…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…A rating system to evaluate non-GAAP exclusion quality (2024)A rating system to evaluate n…Predictors of revenue shifting and expense shifting: Evidence from an emerging economy (2022)Predictors of revenue shiftin…A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research (2022)A Broader Perspective on eXte…Earnings management by classification shifting and IPO survival (2020)Earnings management by classi…The Effect of Investor Inattention on Voluntary Disclosure (2017)The Effect of Investor Inatte…Income Smoothing and Idiosyncratic Volatility (2009)Income Smoothing and Idiosync…The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Accounting earnings and cash flows as measures of firm performance (1994)Detecting Earnings Management. (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accounting Quality and Firm-Level Capital Investment (2006)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Entropy-balanced accruals (2020)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)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)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)The Impact of Religion on Financial Reporting Irregularities (2011)Detecting Earnings Management (2012)Tone Management (2013)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
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References

  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings819 cited
  • 2004Do investors overvalue firms with bloated balance sheets?805 cited
  • 1996Causes and Effects of Discretionary Asset Write-Offs

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654 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • Cited by

    • 2020Earnings management by classification shifting and IPO survival46 cited
    • 2022A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research37 cited
    • 2017The Effect of Investor Inattention on Voluntary Disclosure28 cited
    • 2009Income Smoothing and Idiosyncratic Volatility22 cited
    • 2022Predictors of revenue shifting and expense shifting: Evidence from an emerging economy19 cited
    • 2024A rating system to evaluate non-GAAP exclusion quality19 cited