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Multiple control systems, accrual accounting, and earnings management

Citations

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Cited by:

  1. Daniel Perez & Vicente Salas-Fumas & Jesus Saurina, 2008. "Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes," European Accounting Review, Taylor & Francis Journals, vol. 17(3), pages 423-445.
  2. Julia Sawicki & Keshab Shrestha, 2014. "Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 926-949, September.
  3. 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.
  4. stanley c. w. salvary, 2005. "Financial Accounting Measurement: Instrumentation And Calibration," Finance 0502001, University Library of Munich, Germany.
  5. 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.
  6. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
  7. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
  8. Loyola, Gino & Portilla, Yolanda, 2020. "Managerial compensation as a double-edged sword: Optimal incentives under misreporting," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 994-1017.
  9. Wang, Hefei, 2008. "Staged-financing contracts with private information," Journal of Financial Intermediation, Elsevier, vol. 17(2), pages 276-294, April.
  10. Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Department of Management, Università Ca' Foscari Venezia.
  11. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
  12. Günter Strobl, 2013. "Earnings Manipulation and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 449-473, May.
  13. Baglioni, Angelo & Colombo, Luca, 2011. "The effects of imperfect auditing on managerial compensation," International Review of Economics & Finance, Elsevier, vol. 20(4), pages 542-548, October.
  14. Jiajun Jiang & Qi Liu & Bo Sun, 2020. "Investor Sentiment and the (Discretionary) Accrual-return Relation," International Finance Discussion Papers 1300, Board of Governors of the Federal Reserve System (U.S.).
  15. Paul E. Fischer & Phillip C. Stocken, 2004. "Effect of Investor Speculation on Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 42(5), pages 843-870, December.
  16. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  17. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," 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. 8(3), pages 209-223, July.
  18. Ruqia Shaikh & Guo Fei & Muhammad Shaique & Muhammad Rizwan Nazir, 2019. "Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan," JRFM, MDPI, vol. 12(3), pages 1-23, August.
  19. 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.
  20. Mary Ellen Carter & Luann J. Lynch & Melissa A. Martin, 2022. "Board Committee Overlap and the Use of Earnings in CEO Compensation Contracts," Management Science, INFORMS, vol. 68(8), pages 6268-6297, August.
  21. Detzen, Dominic & Zülch, Henning, 2012. "Executive compensation and goodwill recognition under IFRS: Evidence from European mergers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 106-126.
  22. Martin Glaum & Tobias Keller & Donna L. Street, 2018. "Discretionary accounting choices: the case of IAS 19 pension accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 139-170, February.
  23. Beaudoin, Cathy A. & Dang, Li & Fang, Qiaoling & Tsakumis, George T., 2012. "The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 145-155.
  24. Peter D. Woodlock & Richard A. Young, 2001. "The trade-off of reliability for relevance within a stewardship setting," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 22(6), pages 315-326.
  25. Narayanan, V. G. & Davila, Antonio, 1998. "Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 255-282, June.
  26. Chia-Feng (Jeffrey) Yu, 2017. "Interactive Reporting Bias Surrounding CEO Turnover," European Accounting Review, Taylor & Francis Journals, vol. 26(2), pages 239-282, April.
  27. Dye, Ronald A., 2001. "An evaluation of "essays on disclosure" and the disclosure literature in accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 181-235, December.
  28. Sun, Bo, 2014. "Executive compensation and earnings management under moral hazard," Journal of Economic Dynamics and Control, Elsevier, vol. 41(C), pages 276-290.
  29. Raffi Indjejikian & Michal Matějka, 2009. "CFO Fiduciary Responsibilities and Annual Bonus Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 47(4), pages 1061-1093, September.
  30. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
  31. Gao, Jie & Gao, Baichao & Wang, Xiao, 2017. "Trade-off between real activities earnings management and accrual-based manipulation-evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 66-80.
  32. 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.
  33. Ali, Ashiq & Chen, Tai-Yuan & Radhakrishnan, Suresh, 2007. "Corporate disclosures by family firms," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 238-286, September.
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