SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Book Reviews
16 references·1 citing·47 second hop
Book Reviews (2012)Book ReviewsPsychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations (2011)Psychological Pathways to Fra…Corporate Fraud and Managers’ Behavior: Evidence from the Press (2010)Corporate Fraud and Managers’…Differences between domestic accounting standards and IAS: Measurement, determinants and implications (2007)Differences between domestic …Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Accounts Manipulation: A Lite…Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies? (2002)Can “Big Bath” and Earnings S…Accounting classification and the international harmonisation debate — an empirical investigation (2001)Accounting classification and…On the Myth of “Anglo-Saxon” Financial Accounting (2000)On the Myth of “Anglo-Saxon” …The economics ofAccounting for Growth (1999)The economics ofAccounting fo…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Creative compliance in financial reporting (1996)Creative compliance in financ…Financial performance surrounding CEO turnover (1993)Financial performance surroun…Earnings management and nonroutine executive changes (1993)Earnings management and nonro…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence (1991)‘Big Bath Accounting’ Using E…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Management Changes and Discretionary Accounting Decisions (1973)Management Changes and Discre…Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis (2013)Constituents’ Participation i…Positive Accounting Theory (1985)Who Owns the Media? (2003)An Agenda for a growing Europe: the Sapir report (2004)The effects of bonus schemes on accounting decisions (2011)Public Support for European Integration (2016)Performance Pay and Top-Management Incentives (1990)Capital markets research in accounting (2001)Political turnover and economic performance: the incentive role of personnel control in China (2004)The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Outside directors and CEO turnover (1988)Issues in Testing Earnings Management and an Instrumental Variable Approach (1995)CEOs' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts (2006)Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals (2006)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Prospect Theory: An Analysis of Decision under Risk (1979)Do Hedge Funds Manage Their Reported Returns? (2011)An Accounting Information Systems Perspective on Data Analytics and Big Data (2017)Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia (2020)A Theory of Cognitive Dissonance (1957)Prospect theory: An analysis of decision under risk (1988)A Synthesis of Fraud-Related Research (2012)Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014)The Effects of the Dark Triad on Unethical Behavior (2016)Detecting Earnings Management. (1995)Auditor changes and discretionary accruals (1998)Research design issues in earnings management studies (2000)Institutional monitoring and opportunistic earnings management (2002)An Explanation for Accounting Income Smoothing (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)An Examination of Long-Lived Asset Impairments (2004)A cross-country study on the effects of national culture on earnings management (2008)Earnings smoothing: Does it exacerbate or constrain stock price crash risk? (2016)Legal Determinants of External Finance (1997)Law and Finance (1998)International GAAP Differences: The Impact on Foreign Analysts (2008)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Culture's Consequences (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • 1993Earnings management and nonroutine executive changes472 cited
  • 2002Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?432 cited
  • 2011Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations410 cited
  • 1999The economics ofAccounting for Growth401 cited
  • 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework283 cited
  • 2010Corporate Fraud and Managers’ Behavior: Evidence from the Press272 cited
  • 2001Accounting classification and the international harmonisation debate — an empirical investigation159 cited
  • 1973Management Changes and Discretionary Accounting Decisions144 cited
  • 1991‘Big Bath Accounting’ Using Extraordinary Items Adjustments: Australian Empirical Evidence104 cited
  • 1996Creative compliance in financial reporting

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

99 cited
  • 2000On the Myth of “Anglo-Saxon” Financial Accounting84 cited
  • Cited by

    • 2013Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis16 cited