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The Timing of Asset Sales and Earnings Manipulation.

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References

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2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals484 cited
2006Stock repurchases as an earnings management device448 cited
2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited
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1998Performance Measure Manipulation*337 cited
2008Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes327 cited
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1998Earnings Management and the Revelation Principle308 cited

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2006

Corporate-sponsored foundations and earnings management

305 cited

2006Board Characteristics, Audit Committee Characteristics and Abnormal Accruals286 cited

2010Have IFRS Affected Earnings Management in the European Union?273 cited

2008Board Independence and Real Earnings Management: The Case of R&D Expenditure266 cited

2016Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence264 cited

2005Market Consequences of Earnings Management in Response to Security Regulations in China256 cited

2003The Sale of Assets to Manage Earnings in Japan252 cited

2003Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*235 cited