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Earnings quality in ex-post failed firms

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
1991Earnings Management During Import Relief Investigations8,369 cited
2005The economic implications of corporate financial reporting6,337 cited
1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
1985Positive Accounting Theory5,837 cited
2003Earnings Management through Real Activities Manipulation5,422 cited
1966Financial Ratios As Predictors of Failure4,753 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2012Detecting Earnings Management3,821 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 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
1994Accounting earnings and cash flows as measures of firm performance2,584 cited

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2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited

Cited by

2015The impact of SME’s pre-bankruptcy financial distress on earnings management tools140 cited
2021Does the life cycle affect earnings management and bankruptcy?140 cited
2014Real and accrual earnings management and IPO failure risk138 cited
2019Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies87 cited
2019Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia76 cited
2018Real earnings management and financial statement fraud: evidence from Malaysia75 cited
2017Earnings Quality in Private SMEs: Do CEO Demographics Matter?69 cited
2015The impact of earnings management on the performance of ASEAN banks68 cited
2014The effect of corporate governance on bank financial performance: evidence from the Arabian Peninsula58 cited
2014The Influence of Internal Governance Mechanisms on Accounting Conservatism56 cited
2020Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions55 cited
2013Which Characteristics Predict the Survival of Insolvent Firms? An SME Reorganization Prediction Model52 cited
2019Tone Concavity around Expected Earnings52 cited
2018The use of accounting anomalies indicators to predict business failure49 cited
2012Ethnicity and accounting conservatism: Malaysian evidence44 cited
2014Earnings management among bankrupt non-listed firms: evidence from Spain42 cited