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Real Earnings Management during Economic Downturns
16 references·0 citing·27 second hop
Real Earnings Management during Economic Downturns (2023)Real Earnings Management during Economic …Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The Financial Accelerator and the Flight to Quality (1996)The Financial Accelerator and…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Handbook of monetary economics (1990)Handbook of monetary economicsAgency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management and investor protection: an international comparison (2003)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)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 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
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1996The Financial Accelerator and the Flight to Quality2,351 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 1990Handbook of monetary economics961 cited

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2002
The Balance Sheet as an Earnings Management Constraint
909 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
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