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Internal Performance Measures and Earnings Management: Evidence from Segment Earnings
16 references·1 citing·32 second hop
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings (2023)Internal Performance Measures and Earning…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…A review of tax research (2010)A review of tax researchHow does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Diversification's effect on firm value (1995)Diversification's effect on f…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor 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…The role of earnings quality and future returns: An illustrative simulation of rational decision model (2023)The role of earnings quality …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)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)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)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)The Cross-Section of Expected Stock Returns (1992)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)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 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
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2010A review of tax research3,167 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1995Diversification's effect on firm value3,069 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited

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  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
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    • 2023The role of earnings quality and future returns: An illustrative simulation of rational decision model11 cited