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Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries

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References

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2005Performance matched discretionary accrual measures6,963 cited
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1957Rank Correlation Methods.6,385 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
2012Detecting Earnings Management3,821 cited
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2001Empirical research on accounting choice1,764 cited
1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
2000Research design issues in earnings management studies998 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
1997Political cost incentives for earnings management in the cable television industry266 cited
2020How do the ownership structure and board of directors' features impact earnings management? The Spanish case

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212 cited

1964POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING.202 cited

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