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Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US
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Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US (2019)Fair value accounting and earning managem…Information Asymmetry, Information Precision, and the Cost of Capital (2011)Information Asymmetry, Inform…When Does Information Asymmetry Affect the Cost of Capital? (2010)When Does Information Asymmet…Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…Have IFRS Affected Earnings Management in the European Union? (2010)Have IFRS Affected Earnings M…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Is fair value accounting info…How disclosure quality affects the level of information asymmetry (2007)How disclosure quality affect…Earnings management and earnings quality (2007)Earnings management and earni…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…Comparative International Accounting (1981)Comparative International Acc…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)Limited-dependent and qualitative variables in econometrics (1983)Econometric Analysis of Cross Section and Panel Data (2001)Investor Relations, Firm Visibility, and Investor Following (2012)Shaping Liquidity: On the Causal Effects of Voluntary Disclosure (2014)The economic consequences associated with integrated report quality: Capital market and real effects (2017)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Limits of Arbitrage (1995)Market Liquidity and Funding Liquidity (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)How did Financial Reporting Contribute to the Financial Crisis? (2010)Simulation methods to assess the danger of contagion in interbank markets (2010)Banks’ Financial Reporting and Financial System Stability (2016)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Legal Determinants of External Finance (1997)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)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)
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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2007How disclosure quality affects the level of information asymmetry775 cited
  • 1981Comparative International Accounting672 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 2011Information Asymmetry, Information Precision, and the Cost of Capital527 cited
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
  • 2010When Does Information Asymmetry Affect the Cost of Capital?492 cited
  • 2007Earnings management and earnings quality356 cited
  • 2007Is fair value accounting information relevant and reliable? Evidence from capital market research

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320 cited
  • 2010Have IFRS Affected Earnings Management in the European Union?273 cited
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