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Earnings management in global background
16 references·3 citing·36 second hop
Earnings management in global background (2020)Earnings management in global backgroundBehavioural Aspects of the Financial Decision-Making (2019)Behavioural Aspects of the Fi…Management of financial risks in Slovak enterprises using regression analysis (2018)Management of financial risks…Administratie si Management Public (2018)Administratie si Management P…EARNINGS MANAGEMENT AND DIVIDEND POLICY OF SMALL AND MEDIUM ENTERPRISES IN THAILAND1 (2017)EARNINGS MANAGEMENT AND DIVID…Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Managing for the Moment: The …Economic Value Added as a Measurement Tool of Financial Performance (2015)Economic Value Added as a Mea…Detecting Earnings Management (2012)Detecting Earnings ManagementDetecting earnings management with neural networks (2012)Detecting earnings management…Detecting Earnings Management: A New Approach (2011)Detecting Earnings Management…Earnings management : emerging insights in theory, practice, and research (2008)Earnings management : emergin…Performance matched discretionary accrual measures (2005)Performance matched discretio…Causes, consequences, and deterence of financial statement fraud (2003)Causes, consequences, and det…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 …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence on the effect of bonus schemes on accounting procedure and accrual decisions (1985)Evidence on the effect of bon…APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS (2022)APPRAISAL OF EARNINGS MANAGEM…Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries (2021)Impact of Tax Benefits and Ea…Creative Accounting as an Apparatus for Reporting Profits in Agribusiness (2020)Creative Accounting as an App…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Detecting Earnings Management. (1995)Does international cross-listing improve the information environment (2008)Audit committee financial expertise and earnings management: The role of status (2014)Readability of 10‐K Reports and Stock Price Crash Risk (2018)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Principles of Corporate Governance (2004)Financial Statement Fraud: Insights from the Academic Literature (2008)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of Rational Option Pricing (1973)Theory of rational option pricing (2005)The Dependence of Perceived Business Risks on the Size of SMEs (2018)The Effectiveness of Marketing Communication and Importance of Its Evaluation in an Online Environment (2019)Natural Resource Rent and Finance: The Moderation Role of Institutions (2020)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)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)Accrual-based and real earnings management: An international comparison for investor protection (2015)Earnings expectations and employee safety (2016)The effect of digitalization on business performance: An applied study of KIBS (2021)Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2012)Product market power, industry structure, and corporate earnings management (2013)Corporate governance and earnings management in concentrated markets (2019)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate social responsibility and access to finance (2013)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2011Detecting Earnings Management: A New Approach676 cited
  • 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation622 cited
  • 2003Causes, consequences, and deterence of financial statement fraud585 cited
  • 2008Earnings management : emerging insights in theory, practice, and research332 cited
  • 2018Management of financial risks in Slovak enterprises using regression analysis146 cited
  • 2015Economic Value Added as a Measurement Tool of Financial Performance117 cited
  • 1985Evidence on the effect of bonus schemes on accounting procedure and accrual decisions109 cited
  • 2018Administratie si Management Public81 cited
  • 2012Detecting earnings management with neural networks62 cited
  • 2019Behavioural Aspects of the Financial Decision-Making

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48 cited
  • 2017EARNINGS MANAGEMENT AND DIVIDEND POLICY OF SMALL AND MEDIUM ENTERPRISES IN THAILAND136 cited
  • Cited by

    • 2020Creative Accounting as an Apparatus for Reporting Profits in Agribusiness24 cited
    • 2022APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS24 cited
    • 2021Impact of Tax Benefits and Earnings Management on Capital structures Across V4 Countries21 cited