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Does Financial Statement Comparability Facilitate SEC Oversight?*
16 references·1 citing·33 second hop
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2011Do the SEC's enforcement preferences affect corporate misconduct?742 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2010Discretionary Revenues as a Measure of Earnings Management517 cited
  • 2016Financial statement comparability and expected crash risk452 cited
  • 2013

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A new measure of accounting quality
381 cited
  • 1979Some economic determinants of accounting policy choice372 cited
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    • 2023Insider Trading in News Deserts23 cited