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Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic
13 references·0 citing·46 second hop
Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic (2021)Testing for Earnings Management in the U.…How do market power and industry competition influence the effect of corporate governance on earnings management? (2020)How do market power and indus…The impact of SOX on opportunistic management behavior (2013)The impact of SOX on opportun…Product market power, industry structure, and corporate earnings management (2013)Product market power, industr…Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan (2013)Comparison of cosmetic earnin…The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share (2012)The Shapes of Scaled Earnings…The impact of Sarbanes-Oxley act on cosmetic earnings management (2008)The impact of Sarbanes-Oxley …Auditing, integral approach to quarterly reporting, and cosmetic earnings management (2006)Auditing, integral approach t…Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings (2004)Anomalies and Unusual Pattern…Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries (2003)Who Is Miss World in Cosmetic…Rounding-up in reported EPS, behavioral thresholds, and earnings management (2003)Rounding-up in reported EPS, …EARNINGS MANAGEMENT INDUCED BY COGNITIVE REFERENCE POINTS (2002)EARNINGS MANAGEMENT INDUCED B…Unusual Patterns in Reported Earnings. (1989)Unusual Patterns in Reported …Memory and Markets, or Why Are You Paying $2.99 for a Widget? (1982)Memory and Markets, or Why Ar…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: International Differences in Work-Related Values. 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this work references cited by second hop

References

  • 2013Product market power, industry structure, and corporate earnings management285 cited
  • 1989Unusual Patterns in Reported Earnings.229 cited
  • 2003Rounding-up in reported EPS, behavioral thresholds, and earnings management182 cited
  • 1982Memory and Markets, or Why Are You Paying $2.99 for a Widget?119 cited
  • 2003Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries117 cited
  • 2002EARNINGS MANAGEMENT INDUCED BY COGNITIVE REFERENCE POINTS88 cited
  • 2004Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings81 cited
  • 2006Auditing, integral approach to quarterly reporting, and cosmetic earnings management52 cited
  • 2020How do market power and industry competition influence the effect of corporate governance on earnings management?51 cited
  • 2012The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share42 cited
  • 2013Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan41 cited
  • 2008The impact of Sarbanes-Oxley act on cosmetic earnings management33 cited
  • 2013The impact of SOX on opportunistic management behavior18 cited

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