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Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland
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Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland (2021)Revenue recognition in achieving consensu…Discretionary Revenues as a Measure of Earnings Management (2010)Discretionary Revenues as a M…Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises (2006)Management of Earnings and An…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Differential Market Reactions to Revenue and Expense Surprises (2003)Differential Market Reactions…Analysis of Panel Data (2003)Analysis of Panel DataThe 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…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Does Meeting Earnings Expecta…Earnings Management: The Effect of Ex Ante Earnings Expectations (2000)Earnings Management: The Effe…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Earnings Management During Import Relief Investigations (1991)Debt covenant violation and manipulation of accruals (1994)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Detecting Earnings Management (2012)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)Disclosure level and the cost of equity capital. (1997)Performance Matched Discretionary Accrual Measures (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)The Cross-Section of Expected Stock Returns (1992)Contrarian Investment, Extrapolation, and Risk (1994)Investor Psychology and Security Market Under‐ and Overreactions (1998)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Managing the Message: The Effects of Firm Actions and Industry Spillovers on Media Coverage Following Wrongdoing (2012)Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)The Impact of Religion on Financial Reporting Irregularities (2011)Tone Management (2013)Initial conditions and moment restrictions in dynamic panel data models (1995)Econometric Analysis of Cross Section and Panel Data (2001)Unit root tests in panel data: asymptotic and finite-sample properties (2002)
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References

  • 2003Analysis of Panel Data7,858 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
  • 2006Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises620 cited
  • 2010Discretionary Revenues as a Measure of Earnings Management517 cited
  • 2003Differential Market Reactions to Revenue and Expense Surprises

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330 cited
  • 2000Earnings Management: The Effect of Ex Ante Earnings Expectations314 cited
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