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Earnings Quality and Earnings Management
16 references·1 citing·27 second hop
Earnings Quality and Earnings Management (2019)Earnings Quality and Earnings ManagementDetecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Empirical research on accounting choice (2001)Empirical research on account…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…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…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Managerial ability and real earnings management in family firms (2021)Managerial ability and real e…Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)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)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management to avoid earnings decreases and losses (1997)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Debt covenant violation and manipulation of accruals (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1995Detecting Earnings Management.6,532 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2001Empirical research on accounting choice

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1,764 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
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    • 2021Managerial ability and real earnings management in family firms19 cited