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Accrual earnings management in response to an oil price shock
16 references·4 citing·25 second hop
Accrual earnings management in response to an oil price shock (2020)Accrual earnings management in response t…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …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…The market pricing of accruals quality (2005)The market pricing of accrual…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…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…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The New Issues Puzzle (1995)The New Issues PuzzleDetecting Earnings Management. (1995)Detecting Earnings Management.The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryThe Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam (2024)The Impact of Covid-19 on Ear…Macroeconomic uncertainty and earnings management: evidence from commodity firms (2024)Macroeconomic uncertainty and…Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis (2023)Can CSR constrain accruals an…Black gold falls, black plague arise - An Opec crude oil price forecast using a gray prediction model (2020)Black gold falls, black plagu…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)The Cross-Section of Expected Stock Returns (1992)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Sentiment and the Cross‐Section of Stock Returns (2006)A five-factor asset pricing model (2014)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Accounting earnings and cash flows as measures of firm performance (1994)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)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1995The New Issues Puzzle3,550 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2011

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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
2,298 cited

Cited by

  • 2020Black gold falls, black plague arise - An Opec crude oil price forecast using a gray prediction model45 cited
  • 2023Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis26 cited
  • 2024Macroeconomic uncertainty and earnings management: evidence from commodity firms21 cited
  • 2024The Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam17 cited