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Real earnings management around CEO turnovers
16 references·3 citing·26 second hop
Real earnings management around CEO turnovers (2018)Real earnings management around CEO turno…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…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Corporate governance and the value of cash holdings (2006)Corporate governance and the …The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate governance proposals and shareholder activism: the role of institutional investors (2000)Corporate governance proposal…The relation between earnings and cash flows (1998)The relation between earnings…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Detecting abnormal operating performance: The empirical power and specification of test statistics (1996)Detecting abnormal operating …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Can digital transformation reduce R&D investment disruption during the top executive transition period? (2024)Can digital transformation re…Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers (2021)Outsourced internal audit fun…Do auditors react to real earnings management? (2021)Do auditors react to real ear…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)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)Specification Tests in Econometrics (1978)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)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management and investor protection: an international comparison (2003)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 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
  • 2006Corporate governance and the value of cash holdings2,135 cited
  • 2000Corporate governance proposals and shareholder activism: the role of institutional investors1,776 cited
  • 1996Detecting abnormal operating performance: The empirical power and specification of test statistics1,609 cited

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  • 1991Executive incentives and the horizon problem1,554 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • Cited by

    • 2021Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers22 cited
    • 2021Do auditors react to real earnings management?16 cited
    • 2024Can digital transformation reduce R&D investment disruption during the top executive transition period?14 cited