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Discussion of empirical research on accounting choice

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References

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1995Detecting Earnings Management.6,532 cited
1985Positive Accounting Theory5,837 cited
2012Detecting Earnings Management3,821 cited
1997Disclosure level and the cost of equity capital.3,577 cited
2001Empirical research on accounting choice1,764 cited
1994Shareholder Litigation and Corporate Disclosures1,351 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
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1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
1996Causes and Effects of Discretionary Asset Write-Offs654 cited
1993The Timing of Asset Sales and Earnings Manipulation.556 cited

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1994Lawsuits against Auditors540 cited

Cited by

2015Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice98 cited
2020The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers91 cited
2002Determinants of Revenue‐Reporting Practices for Internet Firms*88 cited
2018Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments80 cited
2022Board characteristics and environmental disclosures: evidence from sensitive and non-sensitive industries of India74 cited
2012Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity71 cited
2021Environmental transparency and performance: Does the corporate governance matter?68 cited
2016Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?54 cited
2017Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance48 cited
2012Acquisition, Earnings Management and Firm's Performance: Evidence from Malaysia35 cited
2004Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Startup Companies29 cited
2008Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms27 cited
2003Ownership Concentration, Debt Financing and the Investment Opportunity Set as Determinants of Accounting Discretion: Empirical Evidence From Spain26 cited
2017A review of sustainability accounting for emission reduction credit and compliance with emission rules in Brazil: A discourse analysis25 cited
2009Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice25 cited
2005Institutional Ownership and Income Smoothing: Australian Evidence24 cited