IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v37y1999i1p57-81.html
   My bibliography  Save this item

On the association between voluntary disclosure and earnings management

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Bukalska Elżbieta, 2019. "Testing trade-off theory and pecking order theory under managerial overconfidence," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(2), pages 99-117, June.
  2. Ajaya Kumar Panda & Swagatika Nanda & Apoorva Arunachal Hegde & Akhilesh Kumar Kamalakant Yadav, 2023. "Receptivity of capital structure with financial flexibility: A study on manufacturing firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1981-1993, April.
  3. Jinhan Pae, 2007. "Unexpected Accruals and Conditional Accounting Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5‐6), pages 681-704, June.
  4. José Ignacio Jarne-Jarne & Susana Callao-Gastón & Miguel Marco-Fondevila & Fernando Llena-Macarulla, 2022. "The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management," JRFM, MDPI, vol. 15(9), pages 1-19, August.
  5. Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
  6. Maureen F. McNichols & Stephen R. Stubben, 2018. "Research Design Issues in Studies Using Discretionary Accruals," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 227-246, June.
  7. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  8. Gilles Hilary & Charles Hsu & Rencheng Wang, 2014. "Management Forecast Consistency," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 163-191, March.
  9. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  10. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
  11. Giacomo Boesso & Kamalesh Kumar, 2007. "Drivers of corporate voluntary disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 269-296, April.
  12. Muhammad Ilyas, Ihtesham Khan, Saima Urooge, 2019. "Earnings Manipulation and the Cost of Capital: Empirical Investigation of Non-Financial Listed Firms of Pakistan," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 6(1), pages 96-104, March.
  13. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-02104086, HAL.
  14. Ferdinand T. Siagian & Elok Tresnaningsih, 2011. "The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 192-207, September.
  15. M. Gietzmann & J. Ireland, 2005. "Cost of Capital, Strategic Disclosures and Accounting Choice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 599-634, April.
  16. Humeyra Adiguzel, 2013. "Corporate Governance, Family Ownership and Earnings Management: Emerging Market Evidence," Accounting and Finance Research, Sciedu Press, vol. 2(4), pages 1-17, November.
  17. Richard Barker, 2010. "The operating‐financing distinction in financial reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 40(4), pages 391-403.
  18. Silviu Constantin NASTASIA, 2020. "Detection Of Creative Accounting Practices," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(2), pages 178-183.
  19. Tae Choi & Jinhan Pae, 2011. "Business Ethics and Financial Reporting Quality: Evidence from Korea," Journal of Business Ethics, Springer, vol. 103(3), pages 403-427, October.
  20. Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M., 2008. "Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn," The International Journal of Accounting, Elsevier, vol. 43(2), pages 114-138.
  21. Norman Mohd Saleh & Takiah Mohd Iskandar & Mohd Mohid Rahmat, 2007. "Audit committee characteristics and earnings management: evidence from Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 147-163, April.
  22. George Emmanuel Iatridis & Nathan Lael Joseph, 2006. "Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 429-455, September.
  23. Olivier Vidal, 2009. "Les Indicateurs D'Asymétrie Sont-Ils Pertinents Pour Étudier Les Seuils Comptables ?," Post-Print halshs-00458894, HAL.
  24. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
  25. Mohammed Mehadi Masud Mazumder, 2017. "Re-examination of the Non-linear Relationship Between Management Ownership and Earnings Management: Evidence from Japan," Indian Journal of Corporate Governance, , vol. 10(1), pages 1-23, June.
  26. Daeheon Choi & Chune Young Chung & Young-Eun Kim & Ye Jun Kim & Paul Moon Sub Choi, 2020. "Sustainable Corporate Ownership Structures and Earnings Management in the Vietnamese Stock Market," Sustainability, MDPI, vol. 12(15), pages 1-32, July.
  27. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
  28. Navarro-García, Juan Carlos & Madrid-Guijarro, Antonia, 2016. "Real economic activity and accounting information in Spanish construction and real estate firms," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 21-30.
  29. Umair Saeed Bhutta & Zhang Youtang & Ali Raza, 2019. "Do Earnings Management Leads to Sub-optimal Investments by Firms? Empirical Evidence From the Textile Sector of Pakistan," Journal of International Business Research and Marketing, Inovatus Services Ltd., vol. 4(2), pages 11-19, January.
  30. Pavol Durana & Lucia Michalkova & Andrej Privara & Josef Marousek & Milos Tumpach, 2021. "Does the life cycle affect earnings management and bankruptcy?," Oeconomia Copernicana, Institute of Economic Research, vol. 12(2), pages 425-461, June.
  31. Jiménez-Angueira, Carlos E., 2018. "The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance," Advances in accounting, Elsevier, vol. 41(C), pages 7-24.
  32. Henry, Elaine & Thewissen, James & Torsin, Wouter, 2021. "International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness," LIDAM Discussion Papers LFIN 2021016, Université catholique de Louvain, Louvain Finance (LFIN).
  33. Nakazono, Yoshiyuki & Koga, Maiko & Sugo, Tomohiro, 2020. "Private information and analyst coverage: Evidence from firm survey data," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 284-298.
  34. Christine Jubs & Keith Houghton, 2007. "The Australian Auditing and Assurance Standards Board after the Implementation of CLERP 9," Australian Accounting Review, CPA Australia, vol. 17(42), pages 18-27, July.
  35. Bruce K. Bennett & Michael E. Bradbury, 2010. "An analysis of the reasons for the asymmetries surrounding earnings benchmarks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 529-554, September.
  36. Wei Zhou & Liansheng Wu & Hong Wang, 2016. "The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 404-440, September.
  37. Gerakos, Joseph & Kovrijnykh, Andrei, 2013. "Performance shocks and misreporting," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 57-72.
  38. Olivier Vidal, 2010. "Gestion du résultat pour évite de publier une perte : les montants manipulés sont-ils marginaux ?," Post-Print hal-00840910, HAL.
  39. Kraft, Anastasia & Lee, Bong Soo & Lopatta, Kerstin, 2014. "Management earnings forecasts, insider trading, and information asymmetry," Journal of Corporate Finance, Elsevier, vol. 26(C), pages 96-123.
  40. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.
  41. Feng, Cong & Fay, Scott, 2020. "Store Closings and Retailer Profitability: A Contingency Perspective," Journal of Retailing, Elsevier, vol. 96(3), pages 411-433.
  42. Katsuhiko Muramiya & Tomomi Takada, 2010. "Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions," Discussion Papers 2010-64, Kobe University, Graduate School of Business Administration.
  43. Kamran & Attaullah Shah, 2014. "The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 19(2), pages 27-70, July-Dec.
  44. Mohammad M. Alhadab & Bassam Al-Own, 2017. "Earnings Management and Banks Performance: Evidence from Europe," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 134-145, October.
  45. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 335-370, December.
  46. Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014. "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, vol. 37(C), pages 76-85.
  47. Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
  48. Wolfgang Breuer & Andreas Knetsch & Astrid Juliane Salzmann, 2020. "What Does It Mean When Managers Talk About Trust?," Journal of Business Ethics, Springer, vol. 166(3), pages 473-488, October.
  49. Abhijit Barua & Joseph Legoria & Jacquelyn Sue Moffitt, 2006. "Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre‐managed Profit and Loss Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 653-670, June.
  50. Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020. "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, vol. 52(6).
  51. Youngdeok Lim, 2012. "Tax avoidance and underleverage puzzle: Korean evidence," Review of Quantitative Finance and Accounting, Springer, vol. 39(3), pages 333-360, October.
  52. Comporek Michał, 2019. "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(2), pages 46-60, June.
  53. Ramesh Chandra Das & Chandra Sekhar Mishra & Prabina Rajib, 2017. "Real Versus Accrual-based Earnings Management," Paradigm, , vol. 21(2), pages 156-174, December.
  54. Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2015. "Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts," CARF F-Series CARF-F-368, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  55. Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng, 2013. "CEO's financial experience and earnings management," Journal of Multinational Financial Management, Elsevier, vol. 23(3), pages 134-145.
  56. Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
  57. Qiang Cheng & Young Jun Cho & Holly Yang, 2018. "Financial reporting changes and the internal information environment: Evidence from SFAS 142," Review of Accounting Studies, Springer, vol. 23(1), pages 347-383, March.
  58. Souhei Ishida & Takuma Kochiyama & Akinobu Shuto, 2018. "Are More Able Managers Good Future Tellers? Learning from Japan (Forthcoming in Journal of Accounting and Public Policy)," CARF F-Series CARF-F-435, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Nov 2020.
  59. He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
  60. Susana Callao & José I. Jarne & David Wróblewski, 2019. "A New Perspective on Earnings Management in Emerging European Countries: Investigation on Environmental Factors that Explain Differences in Earnings Management," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(2), pages 59-81.
  61. Jin Suk Heo & Soo Young Kwon & Hun‐Tong Tan, 2021. "Auditors' Responses to Workload Imbalance and the Impact on Audit Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 338-375, March.
  62. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
  63. Ibrahim, Salma & Xu, Li & Kalchev, Georgi & Deal, Candice Linette, 2013. "Legal Consequences of Earnings Components Management," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 11, pages 229-259.
  64. D. Eric Hirst & Lisa Koonce & Shankar Venkataraman, 2007. "How Disaggregation Enhances the Credibility of Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 45(4), pages 811-837, September.
  65. Keishi Fujiyama & Makoto Kuroki, 2017. "Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
  66. Teresa Chu & In-Mu Haw & Bryan Lee & Woody Wu, 2014. "Cost of equity capital, control divergence, and institutions: the international evidence," Review of Quantitative Finance and Accounting, Springer, vol. 43(3), pages 483-527, October.
  67. Hideaki Sakawa & Naoki Watanabel, 2021. "Earnings quality and internal control in bank-dominated corporate governance," Asian Business & Management, Palgrave Macmillan, vol. 20(2), pages 188-220, April.
  68. Norman Saleh & Kamran Ahmed, 2005. "Earnings management of distressed firms during debt renegotiation," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 69-86.
  69. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
  70. Thorsten Knauer & Andreas Wömpener, 2011. "Prognoseberichterstattung: Externalisierung der Planung?," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(4), pages 483-491, April.
  71. Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013. "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(1), pages 21-31.
  72. Takuma Kochiyama & Ryosuke Nakamura, 2021. "Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 305-334, March.
  73. Chowdhury, Abu & Mollah, Sabur & Al Farooque, Omar, 2018. "Insider-trading, discretionary accruals and information asymmetry," The British Accounting Review, Elsevier, vol. 50(4), pages 341-363.
  74. Nguyen Vinh Khuong & Nguyen Tran Thai Ha & Phung Anh Thu, 2019. "The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam," International Journal of Energy Economics and Policy, Econjournals, vol. 9(2), pages 307-314.
  75. Frode Kjærland & Ane Tolnes Haugdal & Anna Søndergaard & Anne Vågslid, 2020. "Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange," JRFM, MDPI, vol. 13(11), pages 1-18, October.
  76. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
  77. Mehdi Moradzadehfard, 2013. "Evaluation of Management Earnings Forecast Error and Information Content of Accruals: Listed Companies in Tehran Stock Exchange," Journal of Education and Vocational Research, AMH International, vol. 4(4), pages 119-129.
  78. Huang, Kelly, 2020. "Management forecast errors and corporate investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  79. Buchner, Axel & Mohamed, Abdulkadir & Saadouni, Brahim, 2017. "The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 51(C), pages 92-105.
  80. Juan Carlos Navarro-García & Antonia Madrid-Guijarro, 2014. "The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 154-170, June.
  81. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
  82. Amy P. Hutton & Gregory S. Miller & Douglas J. Skinner, 2003. "The Role of Supplementary Statements with Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 867-890, December.
  83. Demirtas, K. Ozgur & Rodgers Cornaggia, Kimberly, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, Elsevier, vol. 22(4), pages 135-145.
  84. Comporek Michał, 2018. "The Relationship between Reserves and Accruals – With Reference to the Issue of Earnings Management in Public Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 17-33, September.
  85. Farrell, Kathleen A. & Whidbee, David A., 2003. "Impact of firm performance expectations on CEO turnover and replacement decisions," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 165-196, December.
  86. Yan Xiong & Haiyan Zhou & Sanjay Varshney, 2010. "The economic profitability of pre-IPO earnings management and IPO underperformance," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 34(3), pages 229-256, July.
  87. Ray Ball & Lakshmanan Shivakumar, 2006. "The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 207-242, May.
  88. Stratopoulos, Theophanis C. & Vance, Tom W. & Zou, Xiorong, 2013. "Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 39-57.
  89. Bajra, Ujkan & Čadež, Simon, 2018. "Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective," Economic Systems, Elsevier, vol. 42(1), pages 151-163.
  90. Iwasaki, Takuya & Kitagawa, Norio & Shuto, Akinobu, 2023. "Managerial discretion over initial earnings forecasts," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
  91. Yaqin Hu, 2023. "Local CEOs, career concerns and voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 565-597, March.
  92. Sun, Liang, 2021. "Does the location of directors' additional positions matter? A new dimension of board structure," Global Finance Journal, Elsevier, vol. 49(C).
  93. M. Andrew Fields & Phyllis Y. Keys, 2003. "The Emergence of Corporate Governance from Wall St. to Main St.: Outside Directors, Board Diversity, Earnings Management, and Managerial Incentives to Bear Risk," The Financial Review, Eastern Finance Association, vol. 38(1), pages 1-24, February.
  94. Lei Wang & Brad Tuttle, 2014. "Using corporate social responsibility performance to evaluate financial disclosure credibility," Accounting and Business Research, Taylor & Francis Journals, vol. 44(5), pages 523-544, October.
  95. Ping-Sheng Koh, 2005. "Institutional Ownership and Income Smoothing: Australian Evidence," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 93-110, September.
  96. Sarowar Hossain & Gary S. Monroe, 2015. "Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management," Australian Accounting Review, CPA Australia, vol. 25(3), pages 279-291, September.
  97. Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
  98. Weihong Xu, 2009. "Evidence That Management Earnings Forecasts Do Not Fully Incorporate Information in Prior Forecast Errors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7-8), pages 822-837.
  99. Paul Hribar & D. Craig Nichols, 2007. "The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 45(5), pages 1017-1053, December.
  100. Weihong Xu, 2009. "Evidence That Management Earnings Forecasts Do Not Fully Incorporate Information in Prior Forecast Errors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 822-837, September.
  101. Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
  102. Pamela Kent & Jenny Stewart, 2008. "Corporate governance and disclosures on the transition to International Financial Reporting Standards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 649-671, December.
  103. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
  104. Cohen, Daniel A. & Zarowin, Paul, 2010. "Accrual-based and real earnings management activities around seasoned equity offerings," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 2-19, May.
  105. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
  106. Klein, April, 2002. "Audit committee, board of director characteristics, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 375-400, August.
  107. Yu Flora Kuang, 2008. "Performance-vested Stock Options and Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(9-10), pages 1049-1078.
  108. Ming‐Chang Wang & Yu‐Jia Ding, 2021. "Does the quarterly accrual anomaly exist in Taiwan's stock market? Evidence from Manager's earnings management," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(3), pages 688-701, April.
  109. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
  110. Elaine Ying Wang & Hun‐Tong Tan, 2013. "The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 673-700, June.
  111. Hao-Chang Sung & Chunsheng Yuan, 2017. "Biased Voluntary Disclosure, Earnings Target, And Product Market Competition," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 12(03), pages 1-20, September.
  112. Nemit Shroff & Amy X. Sun & Hal D. White & Weining Zhang, 2013. "Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1299-1345, December.
  113. Vasilescu, Camelia & Millo, Yuval, 2016. "Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 33-45.
  114. Song Mingzi & Naoto Oshiro & Akinobu Shuto, 2016. "Predicting accounting fraud: Evidence from Japan (Accepted by The Japanese Accounting Review)," CARF F-Series CARF-F-402, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  115. In‐Mu Haw & Bingbing Hu & Lee‐Seok Hwang & Woody Wu, 2004. "Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 423-462, May.
  116. Olivier Vidal, 2009. "Are asymmetry measures relevant to analyze accounting thresholds? [Les Indicateurs D'Asymétrie Sont- Ils Pertinents Pour Étudier Les Seuils Comptables ?]," Post-Print hal-02104099, HAL.
  117. McWay, Ryan & Saona, Paolo & Muro, Laura & Jara, Mauricio, 2019. "Contrasting Incentives for Earnings Management: Board Activity and Board Remuneration in Spanish Firms," OSF Preprints xgn3y, Center for Open Science.
  118. Gill-de-Albornoz, Belen & Illueca, Manuel, 2005. "Earnings management under price regulation: Empirical evidence from the Spanish electricity industry," Energy Economics, Elsevier, vol. 27(2), pages 279-304, March.
  119. Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48683, Verein für Socialpolitik / German Economic Association.
  120. Graham, Roger C. & Moore, Jared A., 2018. "The mitigation of high-growth-related accounting distortions after sarbanes-oxley," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 82-94.
  121. Agus Satrya Wibowo & Imam Ghozali, 2018. "Does Value Creation Drives Growth Illusion? An Evidence from Indonesia Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 491-506.
  122. Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
  123. Akhgar M. Omid, 2015. "Qualified Audit Opinion, Accounting Earnings Management and Real Earnings Management: Evidence from Iran," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(1), pages 46-57, January.
  124. Chung, Yu-Hsuan & Pan, Lee-Hsien & Huang, Shaio Yan & Chen, K.C., 2015. "Do firms change earnings management behavior after receiving financial forecast warnings?," Global Finance Journal, Elsevier, vol. 27(C), pages 1-17.
  125. Yu, Fang (Frank), 2008. "Analyst coverage and earnings management," Journal of Financial Economics, Elsevier, vol. 88(2), pages 245-271, May.
  126. Liu, Yanju & Lu, Hai & Veenstra, Kevin, 2014. "Is sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 289-307.
  127. Steven C. Hall & Vipin Agrawal & Pushpa Agrawal, 2013. "Earnings Management and the Financial Statement Analyst," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 105-105, May.
  128. Boachie, Christopher & Mensah, Emmanuel, 2022. "The effect of earnings management on firm performance: The moderating role of corporate governance quality," International Review of Financial Analysis, Elsevier, vol. 83(C).
  129. Harakeh, Mostafa & El-Gammal, Walid & Matar, Ghida, 2019. "Female directors, earnings management, and CEO incentive compensation: UK evidence," Research in International Business and Finance, Elsevier, vol. 50(C), pages 153-170.
  130. Juan Carlos Guevara & Emilio Martín & María José Arcas, 2021. "Financial Sustainability and Earnings Management in the Spanish Sports Federations: A Multi-Theoretical Approach," Sustainability, MDPI, vol. 13(4), pages 1-16, February.
  131. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.
  132. Sumon Kumar Bhaumik & Andros Gregoriou, 2010. "‘Family’ Ownership, Tunnelling And Earnings Management: A Review Of The Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 24(4), pages 705-730, September.
  133. Yu Flora Kuang, 2008. "Performance‐vested Stock Options and Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(9‐10), pages 1049-1078, November.
  134. Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
  135. Rajashri Chatterjee & Debdas Rakshit, 2023. "Association Between Earnings Management and Corporate Governance Mechanisms: A Study Based on Select Firms in India," Global Business Review, International Management Institute, vol. 24(1), pages 152-170, February.
  136. Vahid Biglari & Ervina Binti Alfan & Rubi Binti Ahmad & Najmeh Hajian, 2013. "The Ability of Analysts' Recommendations to Predict Optimistic and Pessimistic Forecasts," PLOS ONE, Public Library of Science, vol. 8(10), pages 1-10, October.
  137. Mongrut, Samuel & Winkelried, Diego, 2019. "Unintended effects of IFRS adoption on earnings management: The case of Latin America," Emerging Markets Review, Elsevier, vol. 38(C), pages 377-388.
  138. Margaret J. Greenwood & Richard M. Baylis & Lei Tao, 2017. "Regulatory incentives and financial reporting quality in public healthcare organisations," Accounting and Business Research, Taylor & Francis Journals, vol. 47(7), pages 831-855, November.
  139. Yasmin Jamadar & Tze San Ong & Asna Atqa Abdullah & Fakarudin Kamarudin, 2022. "Earnings and discretionary accruals," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 431-439, March.
  140. Eman F. Attia & Wafa Khémiri & Messaoud Mehafdi, 2023. "Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model," Future Business Journal, Springer, vol. 9(1), pages 1-18, December.
  141. Juan Pedro Sánchez Ballesta & M. Fuensanta Cutillas Gomariz, 2012. "Financial reporting quality, debt maturity and investment efficiency," Working Papers. Serie EC 2012-07, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  142. Bikki Jaggi & Chen-lung Chin & Hsiou-wei William Lin & Picheng Lee, 2006. "Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms," Review of Quantitative Finance and Accounting, Springer, vol. 26(3), pages 275-299, May.
  143. Beaver, William H. & McNichols, Maureen F. & Nelson, Karen K., 2000. "Do Firms Issuing Equity Manage their Earnings? Evidence from the Property-Casualty Insurance Industry," Research Papers 1605, Stanford University, Graduate School of Business.
  144. Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "Industry Valuation Driven Earnings Management," ERIM Report Series Research in Management ERS-2007-069-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  145. Ann Jorissen & David Otley, 2010. "The management of accounting numbers: Case study evidence from the ‘crash’ of an airline," Accounting and Business Research, Taylor & Francis Journals, vol. 40(1), pages 3-38.
  146. Edy Suprianto & Doddy Setiawan, 2018. "Impact of family control on the relationship between earning management and future performance in Indonesia," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 342-354, April.
  147. Lee, Ye Ji, 2021. "The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  148. Suryana Amni & Dr. Ruhul Fitrios & Dr. Alfiati Silfi, 2023. "The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator," International Journal of Science and Business, IJSAB International, vol. 20(1), pages 109-122.
  149. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  150. Nikos Vafeas & Adamos Vlittis & Philippos Katranis & Kanalis Ockree, 2003. "Earnings Management Around Share Repurchases: A Note," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 262-272, June.
  151. Hiu Lam Choy, 2012. "Assessing earnings management flexibility," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(4), pages 340-376, October.
  152. Dimitrios Gounopoulos, 2011. "Associations Between Management Forecast Accuracy and Pricing of IPOs in Athens Stock Exchange," Multinational Finance Journal, Multinational Finance Journal, vol. 15(3-4), pages 235-272, September.
  153. Shuping Chen & Xia Chen & Qiang Cheng, 2008. "Do Family Firms Provide More or Less Voluntary Disclosure?," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 499-536, June.
  154. Ali Anvary Rostamy & Mohammad Aghaee & Vahid Biglari, 2008. "Empirical Investigation of the Ability of Sensitivity of Stock Prices to Earnings News in Predicting Earnings Management and Management Forecast Errors," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 15(3), pages 209-228, December.
  155. Epps, Ruth W. & Guthrie, Cynthia P., 2010. "Sarbanes-Oxley 404 material weaknesses and discretionary accruals," Accounting forum, Elsevier, vol. 34(2), pages 67-75.
  156. Yung-Chuan Lee & Cheng-Chang Lu, 2015. "Is Earnings Information Superior to Net Income as a Measure of Future Earnings? A Study on Accruals and Real Earnings Management," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(1), pages 119-136, January.
  157. Astrid Rudyanto, 2017. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals afr147, Global Academy of Training and Research (GATR) Enterprise.
  158. Naila Tabassum & Ahmad Kaleem & Mian Sajid Nazir, 2015. "Real Earnings Management and Future Performance," Global Business Review, International Management Institute, vol. 16(1), pages 21-34, February.
  159. Beatriz García Osma & Belén Gill‐de‐Albornoz Noguer, 2007. "The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1413-1428, November.
  160. Ho, Kung-Cheng & Yang, Lu & Luo, Sijia, 2022. "Information disclosure ratings and continuing overreaction: Evidence from the Chinese capital market," Journal of Business Research, Elsevier, vol. 140(C), pages 638-656.
  161. Carol A. Marquardt & Christine I. Wiedman, 2004. "The Effect of Earnings Management on the Value Relevance of Accounting Information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 297-332, April.
  162. Sadaf Ehsan & Adeel Tariq & Mian Sajid Nazir & Malik Shahzad Shabbir & Rizwan Shabbir & Lydia Bares Lopez & Wasim Ullah, 2022. "Nexus between corporate social responsibility and earnings management: Sustainable or opportunistic," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 478-495, March.
  163. Valentin Dimitrov & Prem C. Jain, 2011. "It's Showtime: Do Managers Report Better News Before Annual Shareholder Meetings?," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1193-1221, December.
  164. T.N. Malofeeva, 2018. "The Impact of IFRS Adoption on Earnings Management in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 147-164.
  165. Yasean A. Tahat & Ahmed H. Ahmed & David Power, 2022. "Earnings quality and investment efficiency: the role of the institutional settings," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1277-1306, April.
  166. Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
  167. Tucker, Jennifer Wu, 2015. "The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 39-43.
  168. Cristi A. Gleason & Sascha Kieback & Martin Thomsen & Christoph Watrin, 2021. "Monitoring or payroll maximization? What happens when workers enter the boardroom?," Review of Accounting Studies, Springer, vol. 26(3), pages 1046-1087, September.
  169. Hussein A. Abdou & Nouran N. Ellelly & Ahmed A. Elamer & Khaled Hussainey & Hassan Yazdifar, 2021. "Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6281-6311, October.
  170. Callao, Susana & Jarne, José I. & Wroblewski, David, 2020. "Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(4), pages 608-647.
  171. Xu, Weihong, 2010. "Do management earnings forecasts incorporate information in accruals?," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 227-246, April.
  172. Zhen Li & Shenglan Li & Zhuoyu Huo & Yuxia Liu & Hua Zhang, 2023. "Does CSR Information Disclosure Improve Investment Efficiency? The Moderating Role of Analyst Attention," Sustainability, MDPI, vol. 15(16), pages 1-17, August.
  173. Agapova, Anna & Madura, Jeff, 2016. "Market uncertainty and earnings guidance," The Quarterly Review of Economics and Finance, Elsevier, vol. 61(C), pages 97-111.
  174. Paulina Sutrisno, 2017. "Earnings Management: An Advantage or Disadvantage?," GATR Journals afr135, Global Academy of Training and Research (GATR) Enterprise.
  175. Jeong†Bon Kim & Cheong H. Yi, 2006. "Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 427-464, June.
  176. Lutfa Tilat Ferdous & Kamran Ahmed & Darren Henry, 2023. "An Empirical Investigation of the Effect of CFO Power on Disclosure Quality," Abacus, Accounting Foundation, University of Sydney, vol. 59(2), pages 606-649, June.
  177. Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
  178. Justin J. Hopkins & Edward L. Maydew & Mohan Venkatachalam, 2015. "Corporate General Counsel and Financial Reporting Quality," Management Science, INFORMS, vol. 61(1), pages 129-145, January.
  179. Ahmed, Anwer S. & Iwasaki, Takuya, 2021. "Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  180. Jincheol Bae & Wonchang Hur & Jaehong Lee & Jaimin Goh, 2017. "Patent Citations and Financial Analysts’ Long-Term Growth Forecasts," Sustainability, MDPI, vol. 9(5), pages 1-15, May.
  181. Minjung Kang & Ho-Young Lee & Myungsoo Son & Michael Stein, 2017. "The association between human resource investment by audit firms and their audit quality," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(3-4), pages 249-271, October.
  182. Chin, Chen-Lung & Chen, Mei-Hui & Yu, Po-Hsiang, 2018. "Does meeting analysts’ forecasts matter in the private loan market?," Journal of Empirical Finance, Elsevier, vol. 48(C), pages 321-340.
  183. Cutillas Gomariz, Mª Fuensanta & Sánchez Ballesta, Juan Pedro, 2014. "Financial reporting quality, debt maturity and investment efficiency," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 494-506.
  184. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2012. "Managerial discretion over initial earnings forecasts “Forthcoming in Pacific-Basin Finance Journalâ€," CARF F-Series CARF-F-369, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Nov 2022.
  185. Canace, Thomas G. & Caylor, Marcus L. & Johnson, Peter M. & Lopez, Thomas J., 2010. "The effect of Regulation Fair Disclosure on expectations management: International evidence," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 403-423, September.
  186. Martínez Ferrero, Jennifer, 2014. "Consecuencias de las prácticas de sostenibilidad en el coste de capital y en la reputación corporativa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 153-162.
  187. Aboody, David & Kasznik, Ron, 2000. "CEO stock option awards and the timing of corporate voluntary disclosures," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 73-100, February.
  188. Su-Ping Liu & Juan Manuel García Lara, 2013. "Market Rewards to Patterns of Increasing Earnings: Do Cash Flow Patterns, Accruals Manipulation and Real Activities Manipulation Matter?," Working Papers 1303, Departament Empresa, Universitat Autònoma de Barcelona, revised May 2013.
  189. K. Ozgur Demirtas & Kimberly Rodgers Cornaggia, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, John Wiley & Sons, vol. 22(4), pages 135-145, November.
  190. Xiaolou Yang, 2020. "Information Frictions and Stock Returns," JRFM, MDPI, vol. 13(7), pages 1-13, July.
  191. Bo Sun, 2014. "Asset Returns Under Periodic Revelations Of Earnings Management," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 55(1), pages 255-282, February.
  192. Xingqiang Du & Wei Jian & Shaojuan Lai & Yingjie Du & Hongmei Pei, 2015. "Does Religion Mitigate Earnings Management? Evidence from China," Journal of Business Ethics, Springer, vol. 131(3), pages 699-749, October.
  193. Sebahattin Demirkan & Harlan Platt, 2009. "Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(2), pages 93-117, September.
  194. Mohamed Chakib Kolsi & Osama F Attayah, 2018. "Environmental policy disclosures and sustainable development: Determinants, measure and impact on firm value for ADX listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 807-818, September.
  195. Ole‐Kristian Hope & Heng Yue & Qinlin Zhong, 2020. "China's Anti‐Corruption Campaign and Financial Reporting Quality†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1015-1043, June.
  196. Bartov, Eli & Givoly, Dan & Hayn, Carla, 2002. "The rewards to meeting or beating earnings expectations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 173-204, June.
  197. Jennifer Francis & Dhananjay Nanda & Per Olsson, 2008. "Voluntary Disclosure, Earnings Quality, and Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 53-99, March.
  198. Dody Hapsoro & Tiara Rani Santoso, 2018. "Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor's Reputation on Giving Going Concern Opinion?," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 143-152.
  199. Jeremy Bertomeu & Edwige Cheynel & Eric Floyd & Wenqiang Pan, 2021. "Using machine learning to detect misstatements," Review of Accounting Studies, Springer, vol. 26(2), pages 468-519, June.
  200. McGuinness, Paul B., 2016. "Voluntary profit forecast disclosures, IPO pricing revisions and after-market earnings drift," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 70-83.
  201. Daoping (Steven) He & David C. Yang & Liming Guan, 2010. "Earnings management and the performance of seasoned private equity placements: Evidence from Japanese issuers," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 569-590, June.
  202. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
  203. Noe, Christopher F., 1999. "Voluntary disclosures and insider transactions," Journal of Accounting and Economics, Elsevier, vol. 27(3), pages 305-326, July.
  204. Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015. "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 1-32, July.
  205. Jaimin Goh & Jaehong Lee & Wonchang Hur & Yunchang Ju, 2019. "Do Analysts Fully Reflect Information in Patents about Future Earnings?," Sustainability, MDPI, vol. 11(10), pages 1-17, May.
  206. 石田, 惣平 & ISHIDA, Souhei & 蜂谷, 豊彦 & HACHIYA, Toyohiko, 2018. "経営者の在任期間と目標利益達成を意図した利益調整, Top Executive Tenure and Earnings Management to Meet Earnings Target," Working Paper Series 197, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  207. Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada, 2008. "Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan," Discussion Paper Series 233, Research Institute for Economics & Business Administration, Kobe University.
  208. Millicent Chang & Juliana Ng & Karen Yu, 2008. "The Influence of Analyst and Management Forecasts on Investor Decision Making: An Experimental Approach," Australian Journal of Management, Australian School of Business, vol. 33(1), pages 47-67, June.
  209. Kitagawa, Norio, 2021. "Macroeconomic uncertainty and management forecast accuracy," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  210. Hrazdil, Karel & Li, Xin & Suwanyangyuan, Nattavut, 2022. "CEO happiness and forecasting," Global Finance Journal, Elsevier, vol. 52(C).
  211. Justin Y. Jin, 2013. "Investor Attention and Earnings Management around the World," Accounting Perspectives, John Wiley & Sons, vol. 12(2), pages 165-187, June.
  212. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  213. Hanwen Chen & Wang Dong & Hongling Han & Nan Zhou, 2017. "A comprehensive and quantitative internal control index: construction, validation, and impact," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 337-377, August.
  214. Lin, K.C., 2017. "Quality concerns over managers' quarterly earnings guidance," Advances in accounting, Elsevier, vol. 38(C), pages 113-125.
  215. Liyu He & Sue Wright & Elaine Evans & Susan Crowe, 2009. "What makes a board independent? Australian evidence," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(2), pages 144-166, September.
  216. Wei Jiang & Asokan Anandarajan, 2009. "Shareholder rights, corporate governance and earnings quality: The influence of institutional investors," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(8), pages 767-791, September.
  217. Tuğba KAYHAN & Temur KAYHAN & Engin YARBAŞI, 2019. "Profit management in the case of financial distress and global volatile market behaviour: Evidence from Borsa Istanbul Stock Exchange," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(3(620), A), pages 179-192, Autumn.
  218. Amy P. Hutton & Lian Fen Lee & Susan Z. Shu, 2012. "Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1217-1244, December.
  219. Elaoud, Assawer & Jarboui, Anis, 2017. "Auditor specialization, accounting information quality and investment efficiency," Research in International Business and Finance, Elsevier, vol. 42(C), pages 616-629.
  220. Harakeh, Mostafa & Leventis, Stergios & El Masri, Tarek & Tsileponis, Nikolaos, 2023. "The moderating role of board gender diversity on the relationship between firm opacity and stock returns," The British Accounting Review, Elsevier, vol. 55(4).
  221. Jae B. Kim, 2016. "Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings," Review of Accounting Studies, Springer, vol. 21(4), pages 1361-1400, December.
  222. Siregar, Sylvia Veronica & Utama, Sidharta, 2008. "Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia," The International Journal of Accounting, Elsevier, vol. 43(1), pages 1-27, March.
  223. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
  224. Habib, Ahsan & Jiang, Haiyan & Bhuiyan, Md. Borhan Uddin & Islam, Ainul, 2014. "Litigation risk, financial reporting and auditing: A survey of the literature," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 145-163.
  225. Ishida, Souhei & Kochiyama, Takuma, 2020. "ISS’s Proxy Voting Guidelines and ROE Management," Working Paper Series 235, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
  226. Elizabeth A. Gordon & Elaine Henry & Xudong Li & Lili Sun, 2014. "Management Guidance Pre- and Post-Restatement," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 867-892, September.
  227. Kim, Keunyoung, 2022. "When are busy boards beneficial?," The Quarterly Review of Economics and Finance, Elsevier, vol. 86(C), pages 437-454.
  228. Albulena Shala & Skender Ahmeti & Rezearta Sh. Perri, 2017. "A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS," EuroEconomica, Danubius University of Galati, issue 1(36), pages 113-121, May.
  229. Manfred Frühwirth, 2002. "The optimal timing of the transfer of hidden reserves in the German and Austrian tax systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 11(2), pages 71-88, April.
  230. Haiyan Jiang & Ahsan Habib & Rong Gong, 2015. "Business Cycle and Management Earnings Forecasts," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 279-310, June.
  231. Olivier Vidal, 2011. "Comment mesurer les irrégularités de distribution des résultats publiés ?," Post-Print hal-00594840, HAL.
  232. Francois Brochet & Lucile Faurel & Sarah Mcvay, 2011. "Manager‐Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1123-1162, December.
  233. Norio Kitagawa & Akinobu Shuto, 2015. "Credibility of management earnings forecasts and future returns," CARF F-Series CARF-F-367, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  234. Réal Labelle & Rim Makni Gargouri & Claude Francoeur, 2010. "Ethics, Diversity Management, and Financial Reporting Quality," Journal of Business Ethics, Springer, vol. 93(2), pages 335-353, May.
  235. Koch, Adam S. & Lefanowicz, Craig E. & Robinson, John R., 2012. "The effect of quarterly earnings guidance on share values in corporate acquisitions," Journal of Corporate Finance, Elsevier, vol. 18(5), pages 1269-1285.
  236. Jinho Chang & Young Jun Cho & Hyun‐Han Shin, 2007. "The Change in Corporate Transparency of Korean Firms After the Asian Financial Crisis: an analysis using analysts' forecast data," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1144-1167, November.
  237. Williams, Jan L. & Sun, Huey-Lian, 2011. "The impact of regulation on firms’ ability to habitually meet or beat analysts’ expectations," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 188-192.
  238. Kwangwuk Oh & Wooseok Choi & Seok Woo Jeong & Jinhan Pae, 2014. "The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 21(4), pages 412-442, December.
  239. Neil Fargher & Ho-Young Lee & Vivek Mande, 2008. "The effect of audit partner tenure on client managers' accounting discretion," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 161-186, January.
  240. Ishida, Souhei & Ogoe, Satoshi & Suzuki, Katsushi, 2023. "Earnings management, horizon problem, and advisor posts for retiring CEOs," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
  241. Mujeeb Saif Mohsen Al-Absy, 2022. "Board Chairman Characteristics and Real Earnings Management," Sustainability, MDPI, vol. 14(22), pages 1-17, November.
  242. Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015. "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 222-234.
  243. Aaron Crabtree & John Maher, 2005. "Earnings Predictability, Bond Ratings, and Bond Yields," Review of Quantitative Finance and Accounting, Springer, vol. 25(3), pages 233-253, November.
  244. Julia Sawicki & Keshab Shrestha, 2008. "Insider Trading and Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 331-346, April.
  245. George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597, June.
  246. Joanna Lizińska & Leszek Czapiewski, 2018. "Towards Economic Corporate Sustainability in Reporting: What Does Earnings Management around Equity Offerings Mean for Long-Term Performance?," Sustainability, MDPI, vol. 10(12), pages 1-23, November.
  247. Katherine Gunny & Tracey Chunqi Zhang, 2014. "Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 950-973, September.
  248. Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
  249. Muramiya, Katsuhiko & Takada, Tomomi, 2017. "A research note: Quality of financial inputs and management earnings forecast accuracy in Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 179-191.
  250. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
  251. Sarah L. C. Zechman, 2010. "The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 725-765, June.
  252. Sheng Yao & Yadan Liu, 2020. "Air Quality Uncertainty and Earnings Management," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  253. Juan García Lara & Beatriz Osma & Evi Neophytou, 2009. "Earnings quality in ex‐post failed firms," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 119-138.
  254. Jelic, Ranko & Zhou, Dan & Ahmad, Wasim, 2021. "Do stressed PE firms misbehave?," Journal of Corporate Finance, Elsevier, vol. 66(C).
  255. José A. C. Moreira & Peter F. Pope, 2007. "Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?," CEF.UP Working Papers 0703, Universidade do Porto, Faculdade de Economia do Porto.
  256. Susana Callao & José I. Jarne & David Wróblewski, 2017. "Why Do Companies From Emerging Countries Manage Earnings?," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(2), pages 60-84.
  257. Mingzi Song & Naoto Oshiro & Akinobu Shuto, 2016. "Predicting Accounting Fraud: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 6, pages 17-63, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.