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Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy
16 references·1 citing·28 second hopsampled
Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy (2021)Abnormal real activities, meeting earning…Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data (2018)Dealing with endogeneity bias…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Do investors overvalue firms with bloated balance sheets? (2004)Do investors overvalue firms …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Corporate Governance and the Audit Process* (2002)Corporate Governance and the …Empirical research on accounting choice (2001)Empirical research on account…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function (2025)How Do Institutional Pressure…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Earnings Management During Import Relief Investigations (1991)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)A review of tax research (2010)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The cost of capital, corporation finance and the theory of investment (2008)Earnings management to avoid earnings decreases and losses (1997)
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References

  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 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
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2018Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data1,172 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 2004Do investors overvalue firms with bloated balance sheets?

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805 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 2002Corporate Governance and the Audit Process*688 cited
  • Cited by

    • 2025How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function26 cited