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Quarterly Earnings Patterns and Earnings Management*
16 references·16 citing·23 second hopsampled
Quarterly Earnings Patterns and Earnings Management* (2009)Quarterly Earnings Patterns and Earnings …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms (2021)Impact of COVID-19 Pandemic o…Air pollution, political costs, and earnings management (2021)Air pollution, political cost…Does Earnings Quality Affect Companies’ Performance? New Evidence from the Jordanian Market (2020)Does Earnings Quality Affect …Creative accounting a tool for financial crime: a review of the techniques and its effects (2020)Creative accounting a tool fo…Corporate Governance and Earnings Management: Evidence from Shareholder Proposals* (2020)Corporate Governance and Earn…Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange (2020)Corporate Governance and Earn…Climate Risk and the Price of Audit Services: The Case of Drought (2020)Climate Risk and the Price of…Accrual earnings management in response to an oil price shock (2020)Accrual earnings management i…Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators (2016)Truthfulness in Accounting: H…Factors Associated with the Year-End Decline in Working Capital (2016)Factors Associated with the Y…Beating threshold targets with earnings management (2016)Beating threshold targets wit…Audit fee pressure and audit risk: evidence from the financial crisis of 2008 (2016)Audit fee pressure and audit …Related-party transactions and financial statement comparability: evidence from South Korea (2014)Related-party transactions an…Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management (2012)Bias in Quarterly Estimates o…The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality (2011)The Effect of Section 404 of …Reporting Frequency, Information Precision and Private Information Acquisition (2010)Reporting Frequency, Informat…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1995The information content of losses2,315 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

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1,932 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • Cited by

    • 2021Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms131 cited
    • 2020Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*73 cited
    • 2016Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators73 cited
    • 2011The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality65 cited
    • 2012Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management64 cited
    • 2020Climate Risk and the Price of Audit Services: The Case of Drought63 cited
    • 2020Creative accounting a tool for financial crime: a review of the techniques and its effects50 cited
    • 2020Does Earnings Quality Affect Companies’ Performance? New Evidence from the Jordanian Market48 cited
    • 2020Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange47 cited
    • 2014Related-party transactions and financial statement comparability: evidence from South Korea41 cited
    • 2021Air pollution, political costs, and earnings management41 cited
    • 2016Factors Associated with the Year-End Decline in Working Capital39 cited
    • 2010Reporting Frequency, Information Precision and Private Information Acquisition39 cited
    • 2016Beating threshold targets with earnings management37 cited
    • 2020Accrual earnings management in response to an oil price shock36 cited
    • 2016Audit fee pressure and audit risk: evidence from the financial crisis of 200835 cited