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Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion
16 references·0 citing·45 second hop
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References

  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects1,208 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
  • 2000CEO stock option awards and the timing of corporate voluntary disclosures1,053 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 1997Earnings disclosures and stockholder lawsuits927 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited

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  • 2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation331 cited
  • 2013Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements306 cited
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