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Managers Segment Financial Reporting Choice: An Analysis Of Firms Segment Reconciliations
16 references·0 citing·35 second hop
Managers Segment Financial Reporting Choice: An Analysis Of Firms Segment Reconciliations (2012)Managers Segment Financial Reporting Choi…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? (1999)Analyst forecast accuracy: Do…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…The information content of losses (1995)The information content of lo…Diversification's effect on firm value (1995)Diversification's effect on f…Tobin's q, Corporate Diversification, and Firm Performance (1994)Tobin's q, Corporate Diversif…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Managerial discretion and optimal financing policies (1990)Managerial discretion and opt…Do Managerial Objectives Drive Bad Acquisitions? (1990)Do Managerial Objectives Driv…Firm characteristics and analyst following (1989)Firm characteristics and anal…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Positive Accounting Theory (1985)Positive Accounting TheoryCAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Investor Protection and Corporate Valuation (2002)Digital Business Strategy: Toward a Next Generation of Insights (2013)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Firms, Contracts, and Financial Structure (1995)A Survey of Corporate Governance (1997)The Nature of the Firm (1937)Financing Constraints and Corporate Investment (1987)The Cross-Section of Expected Stock Returns (1992)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1990Managerial discretion and optimal financing policies3,679 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1995Diversification's effect on firm value3,069 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1994Tobin's q, Corporate Diversification, and Firm Performance2,437 cited
  • 1995The information content of losses2,315 cited
  • 1990Do Managerial Objectives Drive Bad Acquisitions?1,912 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 1999

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Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?
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