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Smoothing income numbers : objectives, means, and implications
0 references·16 citing·52 second hopsampled
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  • 1990An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200386 cited
  • 2010International Financial Reporting Standards and the quality of financial statement information341 cited
  • 1998Performance Measure Manipulation*337 cited
  • 2010The Influence of Family Ownership on the Quality of Accounting Information322 cited
  • 1992The Voluntary Restructuring of Large Firms In Response to Performance Decline321 cited
  • 2000Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior-Period Earnings Components316 cited
  • 2002The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms280 cited
  • 1995Earnings management and firm valuation under asymmetric information278 cited
  • 2004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*268 cited
  • 2008Earnings Management in Family Firms: Evidence From R&D Cost Capitalization in Italy260 cited
  • 2015Firms’ earnings smoothing, corporate social responsibility, and valuation254 cited
  • 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM236 cited
  • 2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited

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2005
Does Income Smoothing Improve Earnings Informativeness?
224 cited
  • 2010Which Performance Measures Do Investors Around the World Value the Most—and Why?220 cited
  • 1996Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis206 cited