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Managerial discretion and the comparability of fair value estimates
16 references·0 citing·44 second hop
Managerial discretion and the comparability of fair value estimates (2021)Managerial discretion and the comparabili…How does capital affect bank performance during financial crises? (2013)How does capital affect bank …Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Evidence on the use of unveri…Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Value Relevance of FAS No. 15…Managerial incentives and risk-taking☆ (2005)Managerial incentives and ris…CEO incentives and earnings management (2004)CEO incentives and earnings m…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility (2002)Estimating the Value of Emplo…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?* (2001)Do Institutional Investors Pr…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The Effect of Firms' Financial Disclosure Strategies on Stock Prices (1993)The Effect of Firms' Financia…Positive Accounting Theory (1985)Positive Accounting TheoryThe Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)A Review of the IFRS-Adoption Literature (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Boards: Does one size fit all☆ (2007)Are Overconfident CEOs Better Innovators? (2012)Corporate Immunity to the COVID-19 Pandemic (2020)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Bank Runs, Deposit Insurance, and Liquidity (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Econometric Analysis of Cross Section and Panel Data (2001)Liquidity risk management and credit supply in the financial crisis (2011)Bank size, capital, and systemic risk: Some international evidence (2015)Macroprudential Policy, Countercyclical Bank Capital Buffers, and Credit Supply: Evidence from the Spanish Dynamic Provisioning Experiments (2017)Theory of Rational Option Pricing (1973)Theory of rational option pricing (2005)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Women on Board: Does Boardroom Gender Diversity Really Affect Firm Risk? (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Socially Responsible Firms (2014)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2005Managerial incentives and risk-taking☆2,924 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2013How does capital affect bank performance during financial crises?1,733 cited
  • 2002Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility1,697 cited
  • 2001Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?*1,280 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
  • 2012Evidence on the use of unverifiable estimates in required goodwill impairment600 cited
  • 1993

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The Effect of Firms' Financial Disclosure Strategies on Stock Prices
581 cited
  • 2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms513 cited
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