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Does XBRL adoption eliminate misclassification of income statement items?
16 references·0 citing·38 second hop
Does XBRL adoption eliminate misclassification of income statement items? (2023)Does XBRL adoption eliminate misclassific…Does Litigation Deter or Encourage Real Earnings Management? (2019)Does Litigation Deter or Enco…Female board directorship and firm performance: What really matters? (2018)Female board directorship and…Beyond gender diversity: How specific attributes of female directors affect earnings management (2017)Beyond gender diversity: How …Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Managing for the Moment: The …Internal Governance and Real Earnings Management (2015)Internal Governance and Real …Initial evidence on the market impact of the XBRL mandate (2014)Initial evidence on the marke…Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods (2013)Corporate governance and risk…Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010)Managing Earnings Using Class…Does XBRL adoption reduce information asymmetry? (2010)Does XBRL adoption reduce inf…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…Gravity with Gravitas: A Solution to the Border Puzzle (2003)Gravity with Gravitas: A Solu…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Another look at the instrumental variable estimation of error-components models (1995)Another look at the instrumen…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Disclosure Tone and Shareholder Litigation (2011)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)Missing R&D (2015)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Separation of Ownership and Control (1983)Initial conditions and moment restrictions in dynamic panel data models (1995)FinTech, SME efficiency and national culture: Evidence from OECD countries (2020)Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling (2022)Board gender diversity and ESG decoupling: Does religiosity matter? (2023)Econometric Analysis of Cross Section and Panel Data (2001)Does Good ESG Lead to Better Financial Performances by Firms? Machine Learning and Logistic Regression Models of Public Enterprises in Europe (2020)ESG activities and banking performance: International evidence from emerging economies (2020)Types of director, board diversity and firm performance (2020)Biases in Dynamic Models with Fixed Effects (1981)A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Gravity Equation in International Trade: Some Microeconomic Foundations and Empirical Evidence (1985)Technology, Geography, and Trade (2002)Do free trade agreements actually increase members' international trade? (2006)The Log of Gravity (2006)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accrual-based and real earnings management: An international comparison for investor protection (2015)Earnings expectations and employee safety (2016)The effect of digitalization on business performance: An applied study of KIBS (2021)
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References

  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Another look at the instrumental variable estimation of error-components models19,861 cited
  • 2003Gravity with Gravitas: A Solution to the Border Puzzle7,559 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation622 cited
  • 2018Female board directorship and firm performance: What really matters?554 cited
  • 2017Beyond gender diversity: How specific attributes of female directors affect earnings management481 cited
  • 2013Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods429 cited
  • 2015Internal Governance and Real Earnings Management412 cited
  • 2010Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items304 cited
  • 2014

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Initial evidence on the market impact of the XBRL mandate
270 cited
  • 2010Does XBRL adoption reduce information asymmetry?236 cited
  • 2019Does Litigation Deter or Encourage Real Earnings Management?227 cited
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