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Regulatory oversight and trade-offs in earnings management: evidence from pension accounting
16 references·5 citing·35 second hop
Regulatory oversight and trade-offs in earnings management: evidence from pension accounting (2019)Regulatory oversight and trade-offs in ea…The Quarterly Journal of Economics (2024)The Quarterly Journal of Econ…Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards (2012)Economic Consequences of Mand…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010)The Effect of SOX Section 404…Pension plan accounting estimates and the freezing of defined benefit pension plans (2010)Pension plan accounting estim…The effect of pension accounting on corporate pension asset allocation (2009)The effect of pension account…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …The Press as a Watchdog for Accounting Fraud (2006)The Press as a Watchdog for A…Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions (2006)Earnings Manipulation, Pensio…Do a firm's equity returns reflect the risk of its pension plan?☆ (2006)Do a firm's equity returns re…Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions (2004)Earnings Manipulation, Pensio…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Public Regulation of the Securities Markets (1964)Public Regulation of the Secu…Accounting for Cryptocurrencies* (2025)Accounting for Cryptocurrenci…Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158 (2023)Does Recognition versus Discl…The economic consequences of GASB financial statement disclosure (2022)The economic consequences of …On the Use of Residuals as Dependent Variables (2022)On the Use of Residuals as De…Doing Good When Doing Well: Evidence on Real Earnings Management (2020)Doing Good When Doing Well: E…Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)What Determines Corporate Transparency? (2004)Who Blows the Whistle on Corporate Fraud? (2010)The Causal Impact of Media in Financial Markets (2011)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Externalities of public firm presence: Evidence from private firms' investment decisions (2013)Do independent directors cause improvements in firm transparency? (2014)Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 (2017)Crime and Punishment: An Economic Approach (1968)The effect of capital structure on a firm's liquidation decision (1984)The Impact of Religion on Financial Reporting Irregularities (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)The New Issues Puzzle (1995)Investor Sentiment and the Cross‐Section of Stock Returns (2006)A Theory of Fairness, Competition, and Cooperation (1999)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Skill Content of Recent Technological Change: An Empirical Exploration (2003)
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References

  • 2024The Quarterly Journal of Economics7,176 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2006The Press as a Watchdog for Accounting Fraud1,049 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1964Public Regulation of the Securities Markets679 cited
  • 2010The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices502 cited
  • 2006Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions242 cited
  • 2006Do a firm's equity returns reflect the risk of its pension plan?☆187 cited
  • 2004Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions164 cited
  • 2010Pension plan accounting estimates and the freezing of defined benefit pension plans122 cited
  • 2009The effect of pension accounting on corporate pension asset allocation113 cited

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  • 2012Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards95 cited
  • Cited by

    • 2022The economic consequences of GASB financial statement disclosure31 cited
    • 2022On the Use of Residuals as Dependent Variables26 cited
    • 2020Doing Good When Doing Well: Evidence on Real Earnings Management23 cited
    • 2025Accounting for Cryptocurrencies*23 cited
    • 2023Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 15822 cited