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Imperfect Accounting and Reporting Bias
16 references·15 citing·40 second hop
Imperfect Accounting and Reporting Bias (2017)Imperfect Accounting and Reporting BiasUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Driven to Distraction: Extran…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Estimating the Value of Emplo…Capital markets research in accounting (2001)Capital markets research in a…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…The information content of losses (1995)The information content of lo…An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)An Analysis of the use of Acc…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Does financial information presentation format matter? 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Evidence from Chinese annual report comment letters (2021)Does preventive regulation re…Event Studies with Daily Stock Returns in Stata: Which Command to Use? 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The Case of Electricity (1962)Income tax evasion: a theoretical analysis (1972)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Detecting Earnings Management. (1995)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)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)Judgment under Uncertainty: Heuristics and Biases (1974)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 conservatism principle and the asymmetric timeliness of earnings1 (1997)Proximity and Investment: Evidence from Plant-Level Data (2011)Women on board: Does boardroom gender diversity affect firm risk? (2015)Pilot CEOs and corporate innovation (2016)
this work references cited by second hop

References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1995The information content of losses2,315 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility1,697 cited
  • 2009Driven to Distraction: Extraneous Events and Underreaction to Earnings News1,539 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 1987An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts

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1,047 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • Cited by

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    • 2021Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency39 cited
    • 2023Disclosure and Investor Inattention: Theory and Evidence36 cited
    • 2024Predicting financial distress in TSX-listed firms using machine learning algorithms30 cited
    • 2024The application of machine learning to study fraud in the accounting literature25 cited
    • 2025Accounting for Cryptocurrencies*23 cited
    • 2021Institutional Dual-Holders and Managers' Earnings Disclosure22 cited
    • 2022Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End17 cited
    • 2018Shareholder Litigation and the Information Environment17 cited
    • 2020Event Studies with Daily Stock Returns in Stata: Which Command to Use?17 cited
    • 2022Fraud Power Laws16 cited
    • 2025Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense15 cited
    • 2019THE VALUE OF RESTATEMENT TO FRAUD PREDICTION15 cited
    • 2021Does preventive regulation reduce stock price synchronicity? Evidence from Chinese annual report comment letters14 cited