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Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management
16 references·0 citing·40 second hopsampled
Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management (2023)Accounting for the middle: motivations, e…INDIVIDUAL RISK ATTITUDES: MEASUREMENT, DETERMINANTS, AND BEHAVIORAL CONSEQUENCES (2011)INDIVIDUAL RISK ATTITUDES: ME…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Internet, mail, and mixed-mode surveys: The tailored design method * (2010)Internet, mail, and mixed-mod…Method Variance in Organizational Research (2006)Method Variance in Organizati…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)Common method biases in behav…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…A new scale of social desirability independent of psychopathology. (1960)A new scale of social desirab…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Self-Reports in Organizational Research: Problems and Prospects (1986)Structural Equations with Latent Variables. (1991)Technology Acceptance Model 3 and a Research Agenda on Interventions (2008)Sources of Method Bias in Social Science Research and Recommendations on How to Control It (2011)Common Method Bias in PLS-SEM (2015)A personality scale of manifest anxiety. (1953)The Social Desirability Variable in Personality Assessment and Research (1958)The Social Desirability Variable in Personality Assessment and Research. (1959)The CES-D Scale (1977)Individual differences in two emotion regulation processes: Implications for affect, relationships, and well-being. (2003)The benefits of being present: Mindfulness and its role in psychological well-being. (2003)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Earnings management to avoid earnings decreases and losses (1997)
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References

  • 2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.84,999 cited
  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1960A new scale of social desirability independent of psychopathology.8,707 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2011INDIVIDUAL RISK ATTITUDES: MEASUREMENT, DETERMINANTS, AND BEHAVIORAL CONSEQUENCES3,906 cited
  • 2006Method Variance in Organizational Research3,440 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited

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  • 2010Internet, mail, and mixed-mode surveys: The tailored design method *2,559 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
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