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Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?

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Cited by:

  1. 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.
  2. Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022. "Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts," Accounting, Organizations and Society, Elsevier, vol. 100(C).
  3. Gavious, Ilanit & Parmet, Yisrael, 2010. "Do private firm valuations contain incremental information content over routine analyst valuations?," Research in International Business and Finance, Elsevier, vol. 24(2), pages 223-234, June.
  4. Bailey, Wendy J. & Sawers, Kimberly M., 2018. "Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform," Advances in accounting, Elsevier, vol. 43(C), pages 1-13.
  5. 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.
  6. Sudarshan Jayaraman, 2008. "Earnings Volatility, Cash Flow Volatility, and Informed Trading," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 809-851, September.
  7. Pawan Madhogarhia & Ninon Sutton & Theodor Kohers, 2009. "Earnings management practices among growth and value firms," Applied Financial Economics, Taylor & Francis Journals, vol. 19(22), pages 1767-1778.
  8. Van Thuan Nguyen & Li Xu, 2010. "The Impact of Dual Class Structure on Earnings Management Activities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(3-4), pages 456-485.
  9. Mona A. ElBannan & Omar Farooq, 2019. "When are earnings informative?," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, vol. 12(3), pages 388-406, June.
  10. Qazi Ghulam Mustafa Qureshi & Yves Mard & Francois Aubert, 2024. "Do analysts predict managed or unmanaged earnings?," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(2), pages 527-545, June.
  11. Chi, Jianxin (Daniel) & Gupta, Manu, 2009. "Overvaluation and earnings management," Journal of Banking & Finance, Elsevier, vol. 33(9), pages 1652-1663, September.
  12. Liping Xu & Shuxia Zhang & Ning Liu & Li Chen, 2018. "Corporate Hypocrisy: Role of Non-Profit Corporate Foundations in Earnings Management of For-Profit Founder Firms," Sustainability, MDPI, vol. 10(11), pages 1-24, November.
  13. 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.
  14. Beyer, Anne, 2008. "Financial analysts' forecast revisions and managers' reporting behavior," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 334-348, December.
  15. David Ashton, 2005. ""Discussion of" Cost of Capital, Strategic Disclosures and Accounting Choice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3-4), pages 635-641.
  16. Raghavan J. Iyengar & Judy Land & Ernest M. Zampelli, 2010. "Does board governance improve the quality of accounting earnings?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(1), pages 49-68, July.
  17. Lawrence D. Brown & Arianna Spina Pinello, 2007. "To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?," Journal of Accounting Research, Wiley Blackwell, vol. 45(5), pages 947-981, December.
  18. 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.
  19. Jihun Bae & Gary C. Biddle & Chul W. Park, 2022. "Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance," Management Science, INFORMS, vol. 68(1), pages 583-607, January.
  20. 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.
  21. William Beaver & Bradford Cornell & Wayne R. Landsman & Stephen R. Stubben, 2008. "The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 709-740, June.
  22. Chuan Zhang & Yueyun Wang, 2024. "Non-financial information farsightedness and capital market information efficiency," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-19, December.
  23. Ashok Robin & Qiang Wu, 2015. "Firm growth and the pricing of discretionary accruals," Review of Quantitative Finance and Accounting, Springer, vol. 45(3), pages 561-590, October.
  24. Almeida, José Elias Feres de & Dalmácio, Flávia Zóboli, 2015. "The Effects of Corporate Governance and Product Market Competition on Analysts' Forecasts: Evidence from the Brazilian Capital Market," The International Journal of Accounting, Elsevier, vol. 50(3), pages 316-339.
  25. 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.
  26. Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007. "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers 12873, National Bureau of Economic Research, Inc.
  27. Yen-Cheng Chang & Alexander Ljungqvist & Kevin Tseng, 2023. "Do Corporate Disclosures Constrain Strategic Analyst Behavior?," The Review of Financial Studies, Society for Financial Studies, vol. 36(8), pages 3163-3212.
  28. Alina G. Andrei & Mirko H. Benischke & Geoffrey P. Martin, 2024. "Behavioral agency and the efficacy of analysts as external monitors: Examining the moderating role of CEO personality," Strategic Management Journal, Wiley Blackwell, vol. 45(1), pages 113-143, January.
  29. Lawrence D. Brown & Andrew C. Call & Michael B. Clement & Nathan Y. Sharp, 2015. "Inside the “Black Box” of Sell‐Side Financial Analysts," Journal of Accounting Research, Wiley Blackwell, vol. 53(1), pages 1-47, March.
  30. Palmrose, Zoe-Vonna & Richardson, Vernon J. & Scholz, Susan, 2004. "Determinants of market reactions to restatement announcements," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 59-89, February.
  31. Nguyen Thi Hoa Hong & Nguyen Thai Anh & Nguyen Tran Viet Hoang & Do Nhat Minh, 2023. "Corporate governance, external financing, and earnings management: new evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-22, December.
  32. Jeffery S. Abarbanell & Reuven Lehavy, 2007. "Letting the “Tail Wag the Dog†: The Debate over GAAP versus Street Earnings Revisited," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 675-723, September.
  33. Vasiliki Athanasakou & Norman Strong & Martin Walker, 2009. "Earnings management or forecast guidance to meet analyst expectations?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(1), pages 3-35.
  34. Troy Pollard, 2016. "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 47(2), pages 305-341, August.
  35. Kathleen Herbohn & Irene Tutticci & Pui See Khor, 2010. "Changes in Unrecognised Deferred Tax Accruals from Carry‐Forward Losses: Earnings Management or Signalling?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 763-791, July.
  36. David Ashton, 2005. "Discussion of Cost of Capital, Strategic Disclosures and Accounting Choice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 635-641, April.
  37. 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.
  38. Chia-Feng (Jeffrey) Yu, 2017. "Interactive Reporting Bias Surrounding CEO Turnover," European Accounting Review, Taylor & Francis Journals, vol. 26(2), pages 239-282, April.
  39. Van Thuan Nguyen & Li Xu, 2010. "The Impact of Dual Class Structure on Earnings Management Activities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(3‐4), pages 456-485, April.
  40. Lin, Shu & Xia, Hui Harry & Ryabova, Tatyana, 2020. "The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  41. Bill B. Francis & Iftekhar Hasan & Mingming Zhou, 2012. "Strategic Conservative Earnings Management of Technology Firms: Evidence from the IPO Market," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 21(5), pages 261-293, December.
  42. Petrovits, Christine M., 2006. "Corporate-sponsored foundations and earnings management," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 335-362, September.
  43. Antonio Lopo Martinez, 2011. "The role of analysts as gatekeepers: enhancing transparency and curbing earnings management in Brazil," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 15(4), pages 712-730.
  44. Thamir Al Barrak & Amel Kouaib, 2024. "Sustainability Commitment Versus Earnings Management Practices: Saudi Insights," Sustainability, MDPI, vol. 16(12), pages 1-20, June.
  45. Abarbanell, Jeffery & Lehavy, Reuven, 2003. "Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 105-146, December.
  46. 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.
  47. Manu Abraham, 2024. "Shariah compliance and earnings management in India: Insights on reporting transparency and financial stability," Modern Finance, Modern Finance Institute, vol. 2(1), pages 145-165.
  48. Qazi Ghulam Mustafa Qureshi & Yves Mard & François Aubert, 2022. "Effects of earnings management on firms' marketadjusted return," Post-Print hal-04266643, HAL.
  49. 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.
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