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Earnings management and derivatives reporting: evidence from the adoption of IFRS standards in Europe
16 references·1 citing·33 second hop
Earnings management and derivatives reporting: evidence from the adoption of IFRS standards in Europe (2020)Earnings management and derivatives repor…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Earnings management and annual report readability (2016)Earnings management and annua…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Adopting a Label: Heterogenei…Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Detecting Earnings Management: A New Approach (2011)Detecting Earnings Management…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Market Reaction to the Adoption of IFRS in Europe (2009)Market Reaction to the Adopti…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Can IFRS adoption mitigate earnings management in an emerging market? (2024)Can IFRS adoption mitigate ea…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Legal Determinants of External Finance (1997)Textual Analysis in Accounting and Finance: A Survey (2016)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Mandatory IFRS reporting and changes in enforcement (2013)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2016Earnings management and annual report readability799 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited

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  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
  • 2011Detecting Earnings Management: A New Approach676 cited
  • Cited by

    • 2024Can IFRS adoption mitigate earnings management in an emerging market?11 cited