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Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data
16 references·0 citing·29 second hop
Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data (2023)Institutional ownership, earnings managem…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts (2009)Making Sense of Cents: An Exa…How 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…Competition and Innovation: An Inverted U Relationship (2008)Competition and Innovation: A…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Large Shareholders as Monitors: Is There a Trade‐Off between Liquidity and Control? (1998)Large Shareholders as Monitor…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityThe Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Textual Analysis in Accounting and Finance: A Survey (2016)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1997A Survey of Corporate Governance16,237 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 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
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2008Competition and Innovation: An Inverted U Relationship2,117 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 1998Large Shareholders as Monitors: Is There a Trade‐Off between Liquidity and Control?1,453 cited
  • 2002Institutional monitoring and opportunistic earnings management

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948 cited
  • 2009Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts636 cited
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