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A Comparison of Models for Predicting Discretionary Accruals: A Cross-Country Analysis
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A Comparison of Models for Predicting Discretionary Accruals: A Cross-Country Analysis (2020)A Comparison of Models for Predicting Dis…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…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 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
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts

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920 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
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