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Natural disasters, unnatural earnings: How do climate disasters impact earnings management?
16 references·0 citing·35 second hop
Natural disasters, unnatural earnings: How do climate disasters impact earnings management? (2025)Natural disasters, unnatural earnings: Ho…Measuring Economic Policy Uncertainty* (2016)Measuring Economic Policy Unc…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…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 …Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Fear, anger, and risk. (2001)Fear, anger, and risk.Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Development and validation of brief measures of positive and negative affect: The PANAS scales. (1988)Prospect theory: An analysis of decision under risk (1988)Risk as feelings. (2001)Power, approach, and inhibition. (2003)Emotion and Decision Making (2014)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Income tax evasion: a theoretical analysis (1972)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)The Role of Monetary Policy (1995)The Impact of Uncertainty Shocks (2009)Measuring Uncertainty (2015)COVID-19 pandemic, oil prices, stock market, geopolitical risk and policy uncertainty nexus in the US economy: Fresh evidence from the wavelet-based approach (2020)The Unprecedented Stock Market Reaction to COVID-19 (2020)Measuring Geopolitical Risk (2022)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)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)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2016Measuring Economic Policy Uncertainty*12,311 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
  • 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
  • 2001Fear, anger, and risk.3,309 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 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
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

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2,298 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
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