SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Association between Management Earnings Forecast Errors and Accruals
16 references·16 citing·38 second hopsampled
The Association between Management Earnings Forecast Errors and Accruals (2009)The Association between Management Earnin…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…CEO Overconfidence and Corporate Investment (2005)CEO Overconfidence and Corpor…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…Investor Psychology and Asset Pricing (2001)Investor Psychology and Asset…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Capital markets research in accounting (2001)Capital markets research in a…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…INVESTMENT PERFORMANCE OF COMMON STOCKS IN RELATION TO THEIR PRICE‐EARNINGS RATIOS: A TEST OF THE EFFICIENT MARKET HYPOTHESIS (1977)INVESTMENT PERFORMANCE OF COM…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Do Director Networks Help Managers Forecast Better? (2021)Do Director Networks Help Man…Are corruption and corporate tax avoidance in the United States related? (2021)Are corruption and corporate …CEO Overconfidence and the Timeliness of Goodwill Impairments (2020)CEO Overconfidence and the Ti…The effect of internal control on tax avoidance: the case of Indonesia (2019)The effect of internal contro…The Revolving Door of Sell-Side Analysts (2018)The Revolving Door of Sell-Si…Financial reporting quality and corporate innovation (2018)Financial reporting quality a…Defining, Measuring and Modeling Accruals: A Guide for Researchers (2017)Defining, Measuring and Model…Contemporaneous verification of language: evidence from management earnings forecasts (2016)Contemporaneous verification …Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan (2015)Impact of Firm Size on Earnin…Short-term earnings guidance and accrual-based earnings management (2014)Short-term earnings guidance …Management earnings forecasts, insider trading, and information asymmetry (2014)Management earnings forecasts…The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence (2013)The incidence of earnings man…Does the midpoint of range earnings forecasts represent managers’ expectations? (2013)Does the midpoint of range ea…What I See, What I Do (2012)What I See, What I DoDoes Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions (2012)Does Investment-Related Press…Serial Correlation in Management Earnings Forecast Errors (2011)Serial Correlation in Managem…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Risk, Return, and Equilibrium: Empirical Tests (1973)Size-related anomalies and stock return seasonality (1983)The Capital Asset Pricing Model: Theory and Evidence (2004)… and the Cross-Section of Expected Returns (2015)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Who makes acquisitions? CEO overconfidence and the market's reaction☆ (2008)A review of tax research (2010)Depression Babies: Do Macroeconomic Experiences Affect Risk Taking?* (2011)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Information Uncertainty and Stock Returns (2006)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Who Gambles in the Stock Market? (2009)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Investor Inattention and Friday Earnings Announcements (2009)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005CEO Overconfidence and Corporate Investment3,686 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1977INVESTMENT PERFORMANCE OF COMMON STOCKS IN RELATION TO THEIR PRICE‐EARNINGS RATIOS: A TEST OF THE EFFICIENT MARKET HYPOTHESIS2,562 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2001Investor Psychology and Asset Pricing2,429 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,638 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • Cited by

    • 2012What I See, What I Do204 cited
    • 2016Contemporaneous verification of language: evidence from management earnings forecasts122 cited
    • 2013Does the midpoint of range earnings forecasts represent managers’ expectations?118 cited
    • 2017Defining, Measuring and Modeling Accruals: A Guide for Researchers114 cited
    • 2014Short-term earnings guidance and accrual-based earnings management100 cited
    • 2015Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan92 cited
    • 2014Management earnings forecasts, insider trading, and information asymmetry88 cited
    • 2012Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions84 cited
    • 2020CEO Overconfidence and the Timeliness of Goodwill Impairments83 cited
    • 2011Serial Correlation in Management Earnings Forecast Errors82 cited
    • 2021Are corruption and corporate tax avoidance in the United States related?74 cited
    • 2013The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence72 cited
    • 2018Financial reporting quality and corporate innovation60 cited
    • 2021Do Director Networks Help Managers Forecast Better?59 cited
    • 2018The Revolving Door of Sell-Side Analysts56 cited
    • 2019The effect of internal control on tax avoidance: the case of Indonesia55 cited