IDEAS home Printed from https://ideas.repec.org/r/bla/joares/v45y2007i5p947-981.html
   My bibliography  Save this item

To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?

Citations

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


Cited by:

  1. Carol Liu, M.H. & Zhuang, Zili, 2011. "Management earnings forecasts and the quality of analysts’ forecasts: The moderating effect of audit committees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(1), pages 31-45.
  2. Li‐Chin Jennifer Ho & Chao‐Shin Liu & Thomas Schaefer, 2010. "Audit tenure and earnings surprise management," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(2), pages 116-138, May.
  3. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
  4. Gilles Hilary & Charles Hsu & Rencheng Wang, 2014. "Management Forecast Consistency," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 163-191, March.
  5. Olfa Ben Jemaa & Mohamed Toukabri & Faouzi Jilani, 2015. "The Examination of the Ability of Earnings and Cash Flow in Predicting Future Cash Flows: Application to the Tunisian Context," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 1-1, February.
  6. 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.
  7. Bok Baik & Wooseok Choi, 2010. "Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5-6), pages 495-517.
  8. Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
  9. Fujiyama, Keishi & 藤山, 敬史 & Kagaya, Tetsuyuki & 加賀谷, 哲之 & Suzuki, Tomohiro & 鈴木, 智大 & Takahashi, Yukari, 2014. "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 48(1), pages 1-30, October.
  10. Blankley, Alan I. & Comprix, Joseph & Hong, Keejae P., 2013. "Earnings management and the allocation of net periodic pension costs to interim periods," Advances in accounting, Elsevier, vol. 29(1), pages 27-35.
  11. Iatridis, George & Kadorinis, George, 2009. "Earnings management and firm financial motives: A financial investigation of UK listed firms," International Review of Financial Analysis, Elsevier, vol. 18(4), pages 164-173, September.
  12. Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng, 2016. "The bright side of managerial over-optimism," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 46-64.
  13. John Shon & Stanley Veliotis, 2013. "Insiders' Sales Under Rule 10b5-1 Plans and Meeting or Beating Earnings Expectations," Management Science, INFORMS, vol. 59(9), pages 1988-2002, September.
  14. Hu, Weiping & Li, Kai & Zhang, Xiao, 2024. "Financial constraints, cash flow timing patterns, and asset prices," Journal of Financial Economics, Elsevier, vol. 157(C).
  15. Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud, 2009. "Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 34-46.
  16. McInnis, John & Collins, Daniel W., 2011. "The effect of cash flow forecasts on accrual quality and benchmark beating," Journal of Accounting and Economics, Elsevier, vol. 51(3), pages 219-239, April.
  17. Nagar, Neerav & Sen, Kaustav, 2016. "Earnings Management Strategies during Financial Distress," IIMA Working Papers WP2016-02-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
  18. Lawrence Brown & Kelly Huang & Arianna Pinello, 2013. "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 723-752, November.
  19. Richard Frankel & Hagit Levy & Ron Shalev, 2017. "Factors Associated with the Year-End Decline in Working Capital," Management Science, INFORMS, vol. 63(2), pages 438-458, February.
  20. Aineas Kostas Mallios, 2023. "Manipulation in reported dividends: Empirical evidence from US banks," Economics Bulletin, AccessEcon, vol. 43(1), pages 441-461.
  21. Eric Lohwasser & Yaou Zhou, 2024. "Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations," Journal of Business Ethics, Springer, vol. 191(3), pages 551-570, May.
  22. Yousef Jahmani & Suman Niranjan, 2015. "Earnings Management, Weak Internal Controls, And Firm Size," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 51-64.
  23. Bok Baik & Wooseok Choi, 2010. "Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5‐6), pages 495-517, June.
  24. Bird, Andrew & Karolyi, Stephen A. & Ruchti, Thomas G., 2019. "Understanding the “numbers game”," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  25. Rick Cuijpers & Erik Peek, 2010. "Reporting Frequency, Information Precision and Private Information Acquisition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1‐2), pages 27-59, January.
  26. Yousef Jahmani & Suman Niranjan & Susanne Toney, 2016. "Earnings Management in Recession and Recovery Periods," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 10(2), pages 264-280, May.
  27. John Shon & Meng Yan, 2015. "R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 147-166, May.
  28. Camillo Lento & Julie Cotter & Irene Tutticci, 2016. "Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 633-655, November.
  29. Xiaotong Wang & Heng-fu Zou, 2008. "Stock Return Dynamics under Earnings Management," CEMA Working Papers 331, China Economics and Management Academy, Central University of Finance and Economics.
  30. Kartik K. Ganju & Hilal Atasoy & Paul A. Pavlou, 2022. "Do Electronic Health Record Systems Increase Medicare Reimbursements? The Moderating Effect of the Recovery Audit Program," Management Science, INFORMS, vol. 68(4), pages 2889-2913, April.
  31. Belenesi (Bumba) Marioara & Popa Dorina & Chira (Chiş) Anca Oana & Avram (Boitoş) Camelia, 2014. "Financial Communication And Intellectual Capital Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 563-572, July.
  32. 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.
  33. Rick Cuijpers & Erik Peek, 2010. "Reporting Frequency, Information Precision and Private Information Acquisition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1-2), pages 27-59.
  34. Li‐Chin Jennifer Ho & Chao‐Shin Liu & Bo Ouyang, 2012. "Bloated balance sheet, earnings management, and forecast guidance," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(2), pages 120-140, May.
  35. Jean Bédard & Lucie Courteau, 2013. "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series BEMPS11, Faculty of Economics and Management at the Free University of Bozen.
  36. 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.
  37. Gras-Gil, Ester & Marín-Hernández, Salvador & García-Pérez de Lema, Domingo, 2015. "Auditoría interna y deficiencias de la información financiera en el sector bancario español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 174-181.
  38. Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi, 2021. "Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans," Review of Quantitative Finance and Accounting, Springer, vol. 56(1), pages 245-272, January.
  39. Vishal P. Baloria & Kenneth J. Klassen, 2018. "Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections," Management Science, INFORMS, vol. 64(10), pages 4893-4914, October.
  40. Laksmana, Indrarini & Yang, Ya-wen, 2014. "Product market competition and earnings management: Evidence from discretionary accruals and real activity manipulation," Advances in accounting, Elsevier, vol. 30(2), pages 263-275.
  41. Wenxia Ge & Jeong-Bon Kim, 2014. "Boards, takeover protection, and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 651-682, November.
  42. Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
  43. Casey, Ryan J. & Kaplan, Steven E. & Pinello, Arianna Spina, 2015. "Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?," Advances in accounting, Elsevier, vol. 31(1), pages 1-10.
  44. 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.
  45. 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.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.