IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v39y2001i2p365-386.html
   My bibliography  Save this item

Reporting Discretion and Private Information Communication through Earnings

Citations

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


Cited by:

  1. Anne Beyer & Ilan Guttman, 2012. "Voluntary Disclosure, Manipulation, and Real Effects," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1141-1177, December.
  2. Sudarshan Jayaraman, 2008. "Earnings Volatility, Cash Flow Volatility, and Informed Trading," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 809-851, September.
  3. Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, vol. 23(1), pages 10-17.
  4. Denis Cormier & Pascale Lapointe-Antunes & Bruce J. McConomy, 2014. "Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 100-127, January.
  5. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
  6. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
  7. Akinobu Shuto & Takuya Iwasaki, 2014. "Stable Shareholdings, the Decision Horizon Problem and Earnings Smoothing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1212-1242, November.
  8. Douglas Shackelford & Joel Slemrod & James Sallee, 2011. "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 461-494, August.
  9. 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.
  10. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  11. Ralf Ewert & Alfred Wagenhofer, 2015. "Economic Relations Among Earnings Quality Measures," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 311-355, September.
  12. Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017. "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 36-54.
  13. Sudip Datta & Mai Iskandar‐Datta & Vivek Singh, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, John Wiley & Sons, vol. 23(1), pages 10-17, January.
  14. Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023. "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1379-1413, November.
  15. 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.
  16. A. Szczesny & A. Lenk & T. Huang, 2008. "Substitution, availability and preferences in earnings management: empirical evidence from China," Review of Managerial Science, Springer, vol. 2(2), pages 129-160, July.
  17. Jo-Lan Liu & Ching-Chieh Tsai, 2015. "Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management: Evidence from Taiwan," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-84, November.
  18. Ruichang Lu & Weijia He & Xiaojun Zhang, 2023. "Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 163-196, March.
  19. Sven Hartlieb & Thomas R. Loy, 2022. "The impact of cost stickiness on financial reporting: evidence from income smoothing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3913-3950, September.
  20. Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014. "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, vol. 4, pages 81-97, Feburary.
  21. Shengzhong Huang & Chan Lyu & Xiaojun Lin, 2018. "Is Labor Related to the Duality of Earnings Smoothing?," Sustainability, MDPI, vol. 10(12), pages 1-20, November.
  22. Griffin, Paul A. & Hong, Hyun A. & Liu, Yun & Ryou, Ji Woo, 2021. "The dark side of CEO social capital: Evidence from real earnings management and future operating performance," Journal of Corporate Finance, Elsevier, vol. 68(C).
  23. Doukas, John A. & Zhang, Rongyao, 2020. "Corporate managerial ability, earnings smoothing, and acquisitions," Journal of Corporate Finance, Elsevier, vol. 65(C).
  24. Ozlem Arikan, 2018. "Financial estimates against investors’ preferences: anchoring, denial and spillover effects," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 299-320, April.
  25. Florackis, Chris & Sainani, Sushil, 2021. "Can CFOs resist undue pressure from CEOs to manage earnings?," Journal of Corporate Finance, Elsevier, vol. 67(C).
  26. Ni, Xiaoran, 2020. "Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes," Journal of Corporate Finance, Elsevier, vol. 62(C).
  27. Sung, Hao-Chang & Ho, Shirley J., 2023. "Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  28. 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.
  29. Ana Paula Lopes, 2018. "Audit Quality and Earnings Management: Evidence from Portugal," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 4(2), pages 179-192, April.
  30. 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.
  31. Chizoba Mary Nwoye & Alphonsus Sunday Anichebe & Ifeanyi Francis Osegbue, 2021. "Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 7(2), pages 173-202, April.
  32. Athanasakou, Vasiliki & Strong, Norman & Walker, Martin, 2010. "The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3," The International Journal of Accounting, Elsevier, vol. 45(2), pages 224-257, June.
  33. Anna Görlitz & Michael Dobler, 2023. "Financial accounting for deferred taxes: a systematic review of empirical evidence," Management Review Quarterly, Springer, vol. 73(1), pages 113-165, February.
  34. Houcine, Asma, 2017. "The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market," Research in International Business and Finance, Elsevier, vol. 42(C), pages 321-337.
  35. Chen, Yun-Shan & Chiu, She-Chih & Lin, Suming & Wu, Kuan-Hsun, 2019. "Corporate social responsibility and income smoothing: Supply chain perspectives," Journal of Business Research, Elsevier, vol. 97(C), pages 76-93.
  36. Iwasaki, Takuya & Kitagawa, Norio & Shuto, Akinobu, 2023. "Managerial discretion over initial earnings forecasts," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
  37. Du, Hui & Li, Sherry Fang & Xu, Randall Zhaohui, 2014. "Adjustment of valuation inputs and its effect on value relevance of fair value measurement," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 54-66.
  38. Marinovic, Iván & Povel, Paul, 2017. "Competition for talent under performance manipulation," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 1-14.
  39. Francesco Capalbo & Marco Sorrentino & Margherita Smarra, 2018. "Earnings Management and State Ownership: A Literature Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 117-117, April.
  40. Shirley J. Ho, 2017. "Credibility of voluntary disclosure in financial firms," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(1-2), pages 232-247, April.
  41. Fuad, Fuad & Juliarto, Agung & Harto, Puji, 2019. "Does IFRS convergence really increase accounting qualities?Emerging market evidence," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 24(48), pages 205-220.
  42. Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Ivana Rozic, 2019. "Earnings management to avoid losses and earnings declines in Croatia," International Journal of Computational Economics and Econometrics, Inderscience Enterprises Ltd, vol. 9(3), pages 219-238.
  43. Espahbodi, Reza & Liu, Nan & Weigand, Robert A., 2022. "Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms," Global Finance Journal, Elsevier, vol. 54(C).
  44. Chia-Feng (Jeffrey) Yu, 2017. "Interactive Reporting Bias Surrounding CEO Turnover," European Accounting Review, Taylor & Francis Journals, vol. 26(2), pages 239-282, April.
  45. Kenneth Froot & Namho Kang & Gideon Ozik & Ronnie Sadka, 2016. "What Do Measures of Real-time Corporate Sales Tell Us about Earnings Surprises and Post-Announcement Returns?," NBER Working Papers 22366, National Bureau of Economic Research, Inc.
  46. Graham, Roger C. & Lin, K.C., 2018. "How will the new lease accounting standard affect the relevance of lease asset accounting?," Advances in accounting, Elsevier, vol. 42(C), pages 83-95.
  47. Chen, Ching-Lung & Weng, Pei-Yu & Fan, Hung-Shu, 2023. "Exploring the role of excess control rights on real earnings management in family-controlled firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  48. Stuart J. McLeay, 2005. "Discussion of The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 727-736, April.
  49. Nguyen, Hang Thu & Alphonse, Pascal & Nguyen, Hiep Manh, 2022. "Financial distress and the accrual anomaly," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  50. Jerry, Sun, 2011. "The Effect of Analyst Coverage on the Informativeness of Income Smoothing," The International Journal of Accounting, Elsevier, vol. 46(3), pages 333-349, September.
  51. Ilan Guttman, 2013. "Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 335-347, May.
  52. Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016. "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 733-773, October.
  53. Leon Li & Nen-Chen Richard Hwang & Gilbert V. Nartea, 2019. "Effects of Earnings Management Strategy on Earnings Predictability: A Quantile Regression Approach Based on Opportunistic Versus Efficient Earnings Management," Working Papers in Economics 19/09, University of Canterbury, Department of Economics and Finance.
  54. Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
  55. Al-Shattarat, Basiem & Hussainey, Khaled & Al-Shattarat, Wasim, 2022. "The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance," International Review of Financial Analysis, Elsevier, vol. 81(C).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.