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Potential Substitution Between Accrual Earnings Management and Real Earnings Management Among Pakistani Listed Firms
16 references·2 citing·23 second hop
Potential Substitution Between Accrual Earnings Management and Real Earnings Management Among Pakistani Listed Firms (2020)Potential Substitution Between Accrual Ea…Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Does Investment Efficiency Im…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…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…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…Board, audit committee, culture and earnings management: Malaysian evidence (2006)Board, audit committee, cultu…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Internal governance structures and earnings management (2005)Internal governance structure…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…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 During Import Relief Investigations (1991)Earnings Management During Im…Nexus between corporate governance and earnings management in family and non-family firms (2023)Nexus between corporate gover…Institutional investors and real earnings management: A meta-analysis (2022)Institutional investors and r…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)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)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)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)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 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
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2006Board, audit committee, culture and earnings management: Malaysian evidence

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820 cited
  • 2005Internal governance structures and earnings management817 cited
  • 2013Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?660 cited
  • Cited by

    • 2023Nexus between corporate governance and earnings management in family and non-family firms11 cited
    • 2022Institutional investors and real earnings management: A meta-analysis10 cited