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Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China
16 references·1 citing·38 second hop
Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China (2018)Does financial reporting above or below o…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…The economic implications of corporate financial reporting (2005)The economic implications of …Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…Empirical research on accounting choice (2001)Empirical research on account…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Effects of Comprehensive-Inco…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Evidence that stock prices do…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Digital financial asset price fluctuation forecasting in digital economy era using blockchain information: A reconstructed dynamic-bound Levenberg–Marquardt neural-network approach (2023)Digital financial asset price…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Editor's Choice Digesting Anomalies: An Investment ApproachRisk, Return, and Equilibrium: Empirical Tests (1973)Mean reversion in stock prices (1988)Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Investor Psychology and Asset Pricing (2001)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Inattention and Friday Earnings Announcements (2009)In Search of Attention (2011)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Performance matched discretionary accrual measures (2005)The cost of capital, corporation finance and the theory of investment (2008)Earnings management to avoid earnings decreases and losses (1997)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 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
  • 2000Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format

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759 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
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