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Do Firms Time Changes in Accounting Estimates to Manage Earnings?†
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Do Firms Time Changes in Accounting Estimates to Manage Earnings?† (2021)Do Firms Time Changes in Accounting Estim…A review of archival auditing research (2014)A review of archival auditing…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…CEO incentives and earnings management (2004)CEO incentives and earnings m…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…CEO stock option awards and the timing of corporate voluntary disclosures (2000)CEO stock option awards and t…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Specification Tests in Econometrics (1978)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)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)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)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2014A review of archival auditing research3,184 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2000CEO stock option awards and the timing of corporate voluntary disclosures1,053 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 2002The Balance Sheet as an Earnings Management Constraint

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909 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
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