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Management reporting incentives and classification credibility: The effects of reporting discretion and reputation

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  • Hodge, Frank
  • Hopkins, Patrick E.
  • Pratt, Jamie

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  • Hodge, Frank & Hopkins, Patrick E. & Pratt, Jamie, 2006. "Management reporting incentives and classification credibility: The effects of reporting discretion and reputation," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 623-634, October.
  • Handle: RePEc:eee:aosoci:v:31:y:2006:i:7:p:623-634
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    References listed on IDEAS

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    1. repec:bla:joares:v:37:y:1999:i:2:p:249-274 is not listed on IDEAS
    2. Milbourn, Todd T., 2003. "CEO reputation and stock-based compensation," Journal of Financial Economics, Elsevier, vol. 68(2), pages 233-262, May.
    3. 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.
    4. repec:bla:joares:v:33:y:1995:i:2:p:335-351 is not listed on IDEAS
    5. Michael Conlin, 2002. "Reputation in Bargaining: National Football League Contract Negotiations," Economic Inquiry, Western Economic Association International, vol. 40(2), pages 241-259, April.
    6. repec:bla:joares:v:31:y:1993:i:2:p:246-271 is not listed on IDEAS
    7. repec:bla:joares:v:34:y:1996:i::p:33-50 is not listed on IDEAS
    8. Frost, Carol A., 1997. "Disclosure policy choices of UK firms receiving modified audit reports," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 163-187, July.
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    Cited by:

    1. Kelly, Khim & Tan, Hun-Tong, 2017. "Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 1-20.
    2. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
    3. Cianci, Anna M. & Kaplan, Steven E., 2010. "The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 478-495, May.
    4. repec:eee:spacre:v:17:y:2014:i:1:p:5-16 is not listed on IDEAS
    5. repec:eee:reacre:v:24:y:2012:i:1:p:33-39 is not listed on IDEAS
    6. Anne Wyatt & Hermann Frick, 2010. "Accounting for Investments in Human Capital: A Review," Australian Accounting Review, CPA Australia, vol. 20(3), pages 199-220, September.
    7. Chen, Wei & Han, Jun & Tan, Hun-Tong, 2016. "Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 83-95.

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