SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting · Study

ArticleShelves

ArticleThe effect of analysts’ GAAP earnings forecasts on managers’ classification shifting

Shu Lin2020

Article2020

The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting

Shu Lin · Hui Harry Xia · Tatyana Ryabova

12 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

2005The economic implications of corporate financial reporting 1997Industry costs of equity 2010The financial reporting environment: Review of the recent literature 2008Who Blows the Whistle on Corporate Fraud?2001Empirical research on accounting choice 2013Inside the 'Black Box' of Sell-Side Financial Analysts 2013Earnings quality: Evidence from the field 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions

Cited by

2021Gross profit manipulation in emerging economies: evidence from India

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literaturereview · 23 shared references 2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governancearticle · 19 shared references 2015The Great Unknown: Why Exclude Otherr Items from Non-GAAP Earnings Calculations in the Post-Reg G World?preprint · 17 shared references 2014The drivers, consequences and policy implications of non-GAAP earnings reportingarticle · 16 shared references 2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experimentarticle · 15 shared references 2017Accounting’s Tower of Babel: Key Considerations in Assessing Non-GAAP Earningsarticle · 15 shared references

Details

Year2020

Typearticle

Published2020-09-02

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations12

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jcae.2020.100222

openalex_workW3082946135

Links

Imported from OpenAlex (CC0) — nothing here is generated.