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The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting
16 references·1 citing·48 second hopsampled
The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting (2020)The effect of analysts’ GAAP earnings for…The End of Accounting and the Path Forward for Investors and Managers (2016)The End of Accounting and the…Inside the 'Black Box' of Sell-Side Financial Analysts (2013)Inside the 'Black Box' of Sel…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Do managers define non-GAAP earnings to meet or beat analyst forecasts? (2013)Do managers define non-GAAP e…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Who Blows the Whistle on Corporate Fraud? (2008)Who Blows the Whistle on Corp…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…The economic implications of corporate financial reporting (2005)The economic implications of …Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions (2005)Emphasis on Pro Forma versus …A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences (2005)A Temporal Analysis of Quarte…How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations? (2004)How Do Analysts Use Their Ear…The Predictive Value of Expenses Excluded from Pro Forma Earnings (2003)The Predictive Value of Expen…Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings (2003)Assessing the relative inform…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Empirical research on accounting choice (2001)Empirical research on account…Industry costs of equity (1997)Industry costs of equityGross profit manipulation in emerging economies: evidence from India (2021)Gross profit manipulation in …Earnings management to avoid earnings decreases and losses (1997)Earnings Management to Exceed Thresholds (1999)The rewards to meeting or beating earnings expectations (2002)Management Earnings Forecasts: A Review and Framework (2008)The financial analyst forecasting literature: A taxonomy with suggestions for further research (2008)Internal Audit Quality and Earnings Management (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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(2005)Measuring Geopolitical Risk (2022)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Private Interaction Between Firm Management and Sell‐Side Analysts (2013)Seeing is believing: analysts’ corporate site visits (2016)Air pollution, affect, and forecasting bias: Evidence from Chinese financial analysts (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The cost of capital, corporation finance and the theory of investment (2008)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Industry costs of equity5,793 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2008Who Blows the Whistle on Corporate Fraud?1,932 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2013Inside the 'Black Box' of Sell-Side Financial Analysts1,218 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 cited
  • 2003Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings557 cited
  • 2003The Predictive Value of Expenses Excluded from Pro Forma Earnings533 cited
  • 2004How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?499 cited
  • 2016The End of Accounting and the Path Forward for Investors and Managers456 cited
  • 2005Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions

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399 cited
  • 2013Do managers define non-GAAP earnings to meet or beat analyst forecasts?382 cited
  • Cited by

    • 2021Gross profit manipulation in emerging economies: evidence from India12 cited