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CFO Characteristics and Real Earnings Management
16 references·0 citing·32 second hop
CFO Characteristics and Real Earnings Management (2023)CFO Characteristics and Real Earnings Man…Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives? (2011)Gender and Corporate Finance:…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceDemographic Diversity and Faultlines: The Compositional DYnamics of Organizational Groups (1998)Demographic Diversity and Fau…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The pricing of discretionary accruals (1996)The pricing of discretionary …Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)CEO Overconfidence and Corporate Investment (2005)Women in the boardroom and their impact on governance and performance☆ (2009)What Determines Productivity? (2011)American Economic Review (2019)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Sensemaking and sensegiving in strategic change initiation (1991)Defining the Family Business by Behavior (1999)A Multi‐Dimensional Framework of Organizational Innovation: A Systematic Review of the Literature (2009)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers9,088 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1998Demographic Diversity and Faultlines: The Compositional DYnamics of Organizational Groups2,065 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited

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1996
The pricing of discretionary accruals
1,662 cited
  • 2011Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?1,660 cited
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