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Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals
16 references·1 citing·39 second hop
Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals (2020)Two Wrongs Make a ‘Right’? Exploring the …Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…What Works in Securities Laws? (2006)What Works in Securities Laws?The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Performance matched discretionary accrual measures (2005)Performance matched discretio…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Toward a Theory of Stakeholde…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Job Creation and Job Destruction in the Theory of Unemployment (1994)Job Creation and Job Destruct…The journal of financial economics (1993)The journal of financial econ…Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Ethical Decision Making by In…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Double-Edge of Organizational Legitimation (1990)The Double-Edge of Organizati…Labor Contracts as Partial Gift Exchange (1982)Labor Contracts as Partial Gi…Employee Cash Profit-Sharing and Earnings Management (2021)Employee Cash Profit-Sharing …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)A Theory of Social Comparison Processes (1954)The Gift: Forms and Functions of Exchange in Archaic Societies. (1956)Exit, Voice, and Loyalty (1970)Fairness and Retaliation: The Economics of Reciprocity (2000)What Do Laboratory Experiments Measuring Social Preferences Reveal About the Real World? (2007)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)The psychology of interpersonal relations. (1958)Generalized expectancies for internal versus external control of reinforcement. (1966)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Ethical leadership: A social learning perspective for construct development and testing (2005)Ethical leadership: A review and future directions (2006)Principles alone cannot guarantee ethical AI (2019)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Cyclical Behavior of Equilibrium Unemployment and Vacancies (2005)Reassessing the Ins and Outs of Unemployment (2007)Workplace Heterogeneity and the Rise of West German Wage Inequality* (2013)
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References

  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts9,467 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 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
  • 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
  • 1994Job Creation and Job Destruction in the Theory of Unemployment3,846 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1982Labor Contracts as Partial Gift Exchange3,210 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1993The journal of financial economics2,544 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1990

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The Double-Edge of Organizational Legitimation
2,223 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
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    • 2021Employee Cash Profit-Sharing and Earnings Management20 cited