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Financial statement comparability and accounting fraud
16 references·0 citing·47 second hop
Financial statement comparability and accounting fraud (2022)Financial statement comparability and acc…Financial statement analysis and security valuation (2013)Financial statement analysis …Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Are IFRS-based and US GAAP-ba…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Financial fraud, director reputation, and shareholder wealth (2007)Financial fraud, director rep…Corporate Misreporting and Bank Loan Contracting (2007)Corporate Misreporting and Ba…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Capital markets research in accounting (2001)Capital markets research in a…Research design issues in earnings management studies (2000)Research design issues in ear…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and Residual Claims (1983)Law and Finance (1998)Corporate Ownership Around the World (1999)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Crime and Punishment: An Economic Approach (1968)The effect of capital structure on a firm's liquidation decision (1984)Who Blows the Whistle on Corporate Fraud? (2010)The Impact of Religion on Financial Reporting Irregularities (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)A review of archival auditing research (2014)Agency Problems and the Theory of the Firm (1980)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Blockholder Trading, Market Efficiency, and Managerial Myopia (2009)The role of information and financial reporting in corporate governance and debt contracting (2010)Judgment under Uncertainty: Heuristics and Biases (1974)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Equity Valuation Using Multiples (2002)Accounting anomalies and fundamental analysis: A review of recent research advances (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2013Financial statement analysis and security valuation1,250 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2007Corporate Misreporting and Bank Loan Contracting1,192 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2000Research design issues in earnings management studies998 cited

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  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?795 cited
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