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Earnings management preceding management buyout offers

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Cited by:

  1. De‐Wai Chou & C. Edward Wang & Sheng‐Syan Chen & Sandra Tsai, 2009. "Earnings Management and the Long‐Run Underperformance of Firms Following Convertible Bond Offers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1‐2), pages 73-98, January.
  2. Kane, Gregory D. & Velury, Uma, 2004. "The role of institutional ownership in the market for auditing services: an empirical investigation," Journal of Business Research, Elsevier, vol. 57(9), pages 976-983, September.
  3. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  4. Olukemi Fasipe & Huey-Lian Sun, 2020. "Real activities manipulation in stock-for-stock mergers," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 44(3), pages 570-586, July.
  5. Louis, Henock & White, Hal, 2007. "Do managers intentionally use repurchase tender offers to signal private information? Evidence from firm financial reporting behavior," Journal of Financial Economics, Elsevier, vol. 85(1), pages 205-233, July.
  6. Esther B. Brio & Ilidio Lopes-e-Silva & Javier Perote, 2016. "Effects of opportunistic behaviors on security markets: an experimental approach to insider trading and earnings management," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 33(3), pages 379-402, December.
  7. Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang, 2019. "Management’s personal ideology and financial reporting quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 521-571, February.
  8. Ball, Ray & Shivakumar, Lakshmanan, 2008. "Earnings quality at initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 324-349, August.
  9. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
  10. Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
  11. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
  12. Wolfgang Breuer & Andreas Knetsch & Astrid Juliane Salzmann, 2020. "What Does It Mean When Managers Talk About Trust?," Journal of Business Ethics, Springer, vol. 166(3), pages 473-488, October.
  13. Jin Q Jeon & Cheolwoo Lee, 2014. "Effective Post-Signing Market Check or Window Dressing? The Role of Go-Shop Provisions in M&A Transactions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 210-241, January.
  14. Soon Suk Yoon, 2005. "A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1347-1372.
  15. Lee, Gemma & Masulis, Ronald W., 2009. "Seasoned equity offerings: Quality of accounting information and expected flotation costs," Journal of Financial Economics, Elsevier, vol. 92(3), pages 443-469, June.
  16. Ahmed M. Elnahas & Pankaj K. Jain & Thomas H. McInish, 2018. "Exploring the manipulation toolkit: the failure of Doral Financial Corporation," Applied Economics, Taylor & Francis Journals, vol. 50(2), pages 157-171, January.
  17. Lauren A. Cooper & Jimmy F. Downes & Ramesh P. Rao, 2018. "Short term real earnings management prior to stock repurchases," Review of Quantitative Finance and Accounting, Springer, vol. 50(1), pages 95-128, January.
  18. Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013. "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(1), pages 21-31.
  19. 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.
  20. Shivakumar, Lakshmanan, 2000. "Do firms mislead investors by overstating earnings before seasoned equity offerings?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 339-371, June.
  21. Kasanen, Eero & Kinnunen, Juha & Niskanen, Jyrki, 1996. "Dividend-based earnings management: Empirical evidence from Finland," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 283-312, October.
  22. Demirtas, K. Ozgur & Rodgers Cornaggia, Kimberly, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, Elsevier, vol. 22(4), pages 135-145.
  23. BEUSELINCK, Christof & DELOOF, Marc & MANIGART, Sophie, 2004. "Venture capital, private equity and earnings quality," Working Papers 2004002, University of Antwerp, Faculty of Business and Economics.
  24. DuCharme, Larry L. & Malatesta, Paul H. & Sefcik, Stephan E., 2004. "Earnings management, stock issues, and shareholder lawsuits," Journal of Financial Economics, Elsevier, vol. 71(1), pages 27-49, January.
  25. Elnathan, Dan & Gavious, Ilanit & Hauser, Shmuel, 2010. "An analysis of private versus public firm valuations and the contribution of financial experts," The International Journal of Accounting, Elsevier, vol. 45(4), pages 387-412, December.
  26. Harford, Jarrad & Stanfield, Jared & Zhang, Feng, 2019. "Do insiders time management buyouts and freezeouts to buy undervalued targets?," Journal of Financial Economics, Elsevier, vol. 131(1), pages 206-231.
  27. Sha, Yezhou & Qiao, Lu & Li, Suyang & Bu, Ziwen, 2021. "Political freedom and earnings management," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
  28. Paul Hribar & D. Craig Nichols, 2007. "The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 45(5), pages 1017-1053, December.
  29. Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
  30. Einhorn, Eti, 2007. "Voluntary disclosure under uncertainty about the reporting objective," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 245-274, July.
  31. Paul E. Fischer & Henock Louis, 2008. "Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts," Management Science, INFORMS, vol. 54(10), pages 1700-1714, October.
  32. Chen, Charles J.P. & Du, Jun & Su, Xijia, 2014. "A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 115-129.
  33. Joanna Lizińska & Leszek Czapiewski, 2019. "Is Window-Dressing around Going Public Beneficial? Evidence from Poland," JRFM, MDPI, vol. 12(1), pages 1-16, January.
  34. Franck Missonier-Piera & Walid Ben-Amar, 2005. "La Gestion Des Resultats Comptables Lors Des Fusions Et Acquisitions: Une Analyse Dans Le Contexte Suisse," Post-Print halshs-00581249, HAL.
  35. Karim, Mohammad A & Sarkar, Sayan & Zhang, Shaorong, 2016. "Earnings management surrounding M&A: Role of economic development and investor protection," Advances in accounting, Elsevier, vol. 35(C), pages 207-215.
  36. Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan, 2006. "Earnings management around employee stock option reissues," Journal of Accounting and Economics, Elsevier, vol. 41(1-2), pages 173-200, April.
  37. Wang, Yingdi, 2012. "Secondary buyouts: Why buy and at what price?," Journal of Corporate Finance, Elsevier, vol. 18(5), pages 1306-1325.
  38. Steven C. Hall & Vipin Agrawal & Pushpa Agrawal, 2013. "Earnings Management and the Financial Statement Analyst," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 105-105, May.
  39. Fatima Alali, 2011. "Audit fees and discretionary accruals: compensation structure effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 90-113, January.
  40. Vladu Alina Beattrice, 2015. "Corporate Governance Mechanisms And Earnings Management: A State Of The Art," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 982-990, July.
  41. 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.
  42. Bargeron, Leonce L. & Schlingemann, Frederik P. & Stulz, René M. & Zutter, Chad J., 2017. "What is the shareholder wealth impact of target CEO retention in private equity deals?," Journal of Corporate Finance, Elsevier, vol. 46(C), pages 186-206.
  43. Yoon, Soon Suk & Miller, Gary A., 2002. "Cash from operations and earnings management in Korea," The International Journal of Accounting, Elsevier, vol. 37(4), pages 395-412.
  44. Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Bank of Finland Research Discussion Papers 13/2015, Bank of Finland.
  45. Eaton, Gregory W. & Guo, Feng & Liu, Tingting & Officer, Micah S., 2022. "Peer selection and valuation in mergers and acquisitions," Journal of Financial Economics, Elsevier, vol. 146(1), pages 230-255.
  46. Renneboog, Luc & Simons, Tomas & Wright, Mike, 2007. "Why do public firms go private in the UK? The impact of private equity investors, incentive realignment and undervaluation," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 591-628, September.
  47. Epps, Ruth W. & Guthrie, Cynthia P., 2010. "Sarbanes-Oxley 404 material weaknesses and discretionary accruals," Accounting forum, Elsevier, vol. 34(2), pages 67-75.
  48. Jun Cai & Yiyi Qin & Anxing Wang, 2018. "Earnings, Mergers And Acquisitions Under Pension Disclosure Standards," Advances in Decision Sciences, Asia University, Taiwan, vol. 22(1), pages 137-179, December.
  49. Sandra Cohen & Afroditi Papadaki & Georgia Siougle, 2007. "SEOs in a 'Hot Market': evidence of timing," Applied Financial Economics, Taylor & Francis Journals, vol. 17(14), pages 1179-1190.
  50. Antonia Botsari & Geoff Meeks, 2008. "Do Acquirers Manage Earnings Prior to a Share for Share Bid?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(5‐6), pages 633-670, June.
  51. Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Research Discussion Papers 13/2015, Bank of Finland.
  52. Ahmed M. Elnahas & Pankaj K. Jain & Thomas H. McInish, 2022. "Mixed‐signal stock splits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 934-962, May.
  53. D. Eric Hirst, 1994. "Auditor Sensitivity to Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 405-422, June.
  54. Tadanori Yosano & Yoshinori Shimada, 2010. "Post-stock Performance of Bailout Acquisitions in Japan: A One Decade Experience," Discussion Papers 2010-28, Kobe University, Graduate School of Business Administration.
  55. Glegg, Charmaine & Harris, Oneil & Ngo, Thanh & Susnjara, Jurica, 2021. "Having the government as a client: Does this reduce earnings management of the firm?," Journal of Government and Economics, Elsevier, vol. 4(C).
  56. De-Wai Chou & Michael Gombola & Feng-Ying Liu, 2010. "Earnings management and long-run stock performance following private equity placements," Review of Quantitative Finance and Accounting, Springer, vol. 34(2), pages 225-245, February.
  57. Teoh, Siew Hong & Welch, Ivo & Wong, T. J., 1998. "Earnings management and the underperformance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 63-99, October.
  58. Binh Thi Thanh Dao & Hoang Anh Ngo, 2020. "Impact of Corporate Governance on Firm Performance and Earnings Management a Study on Vietnamese Non-Financial Companies," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 480-501, May.
  59. Wang, Xiaoming & Cao, Jerry & Liu, Qigui & Tang, Jinghua & Tian, Gary Gang, 2015. "Disproportionate ownership structure and IPO long-run performance of non-SOEs in China," China Economic Review, Elsevier, vol. 32(C), pages 27-42.
  60. (Grace) Qing Hao & Keming Li, 2016. "The Bright Side of Discretionary Accruals: Evidence from Finance and Innovation," European Financial Management, European Financial Management Association, vol. 22(4), pages 540-575, September.
  61. Qin, Yiyi & Cai, Jun & Rhee, S. Ghon, 2021. "Do Japanese firms systematically inflate expected rate of returns from defined benefit pension plans?," Pacific-Basin Finance Journal, Elsevier, vol. 68(C).
  62. Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
  63. Holger Daske & Moritz Bassemir & Felix F. Fischer & Günther Gebhardt, 2010. "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? — Eine empirische Untersuchung am deutschen Kapitalmarkt," Schmalenbach Journal of Business Research, Springer, vol. 62(3), pages 254-288, May.
  64. Bok Baik & Kwanghee Cho & Wooseok Choi & Jun-Koo Kang, 2015. "The Role of Institutional Environments in Cross-Border Mergers: A Perspective from Bidders’ Earnings Management Behavior," Management International Review, Springer, vol. 55(5), pages 615-646, October.
  65. repec:bof:bofrdp:urn:nbn:fi:bof-201508131351 is not listed on IDEAS
  66. Renneboog, L.D.R. & Simons, T. & Wright, M., 2005. "Leveraged Public to Private Transactions in the UK," Discussion Paper 2005-60, Tilburg University, Center for Economic Research.
  67. Matthew Shaffer, 2024. "Which multiples matter in M &A? An overview," Review of Accounting Studies, Springer, vol. 29(3), pages 2724-2752, September.
  68. Mohammad M. Alhadab & Bassam Al-Own, 2017. "Earnings Management and Banks Performance: Evidence from Europe," 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. 7(4), pages 134-145, October.
  69. James Ang & Irena Hutton & Mary Anne Majadillas, 2014. "Manager Divestment in Leveraged Buyouts," European Financial Management, European Financial Management Association, vol. 20(3), pages 462-493, June.
  70. Andrzej Piosik, 2021. "Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland," Sustainability, MDPI, vol. 13(23), pages 1-16, December.
  71. Cornelli, Francesca & Li, David, 2006. "Ex Ante Effects of Ex Post Managerial Ownership," CEPR Discussion Papers 5821, C.E.P.R. Discussion Papers.
  72. Riccardo Palumbo & Pierangelo Rosati, 2022. "Exploring the Relationship between New Bank Debt and Earnings Management: Evidence from Italian SMEs," Economies, MDPI, vol. 10(6), pages 1-17, May.
  73. Hao, (Grace) Qing & Li, Keming, 2022. "Options trading and earnings management: Evidence from the penny pilot program," Journal of Corporate Finance, Elsevier, vol. 77(C).
  74. De-Wai Chou & C. Edward Wang & Sheng-Syan Chen & Sandra Tsai, 2009. "Earnings Management and the Long-Run Underperformance of Firms Following Convertible Bond Offers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(1-2), pages 73-98.
  75. Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
  76. Su, Chen, 2015. "Does institutional reform improve the impact of investment bank reputation on the long-term stock performance of initial public offerings?," The British Accounting Review, Elsevier, vol. 47(4), pages 445-470.
  77. Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013. "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 3273-3285.
  78. Shuping Chen & Jake Thomas & Frank Zhang, 2016. "Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions," Review of Accounting Studies, Springer, vol. 21(4), pages 1081-1115, December.
  79. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 149-176, April.
  80. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
  81. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
  82. Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
  83. Alexis Ngantchou & Narcisse Elle, 2018. "La manipulation des chiffres comptables en contexte africain : la pertinence de l’hypothèse des « coûts politiques »," Post-Print hal-01908008, HAL.
  84. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.
  85. Warfield, Terry D. & Wild, John J. & Wild, Kenneth L., 1995. "Managerial ownership, accounting choices, and informativeness of earnings," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 61-91, July.
  86. Bange, Mary M. & De Bondt, Werner F. M., 1998. "R&D budgets and corporate earnings targets," Journal of Corporate Finance, Elsevier, vol. 4(2), pages 153-184, June.
  87. Sharon Katz, 2008. "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers 14085, National Bureau of Economic Research, Inc.
  88. Adams, Brian & Carow, Kenneth A. & Perry, Tod, 2009. "Earnings management and initial public offerings: The case of the depository industry," Journal of Banking & Finance, Elsevier, vol. 33(12), pages 2363-2372, December.
  89. Bradley, Daniel & Gokkaya, Sinan & Liu, Xi & Xie, Fei, 2017. "Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 179-206.
  90. Renneboog, Luc & Vansteenkiste, Cara, 2017. "Leveraged Buyouts : A Survey of the Literature," Other publications TiSEM 573ebdd5-a720-4110-8ed1-e, Tilburg University, School of Economics and Management.
  91. Yu, Fang (Frank), 2008. "Analyst coverage and earnings management," Journal of Financial Economics, Elsevier, vol. 88(2), pages 245-271, May.
  92. Muhammad Kaleem Khan & Yixuan Qin & Chengsi Zhang, 2022. "Financial structure and earnings manipulation activities in China," The World Economy, Wiley Blackwell, vol. 45(8), pages 2593-2621, August.
  93. Kjærland, Frode & Kosberg, Fredrik & Misje, Mathias, 2021. "Accrual earnings management in response to an oil price shock," Journal of Commodity Markets, Elsevier, vol. 22(C).
  94. Jiraporn, Pornsit & Kim, Young Sang & Mathur, Ike, 2008. "Does corporate diversification exacerbate or mitigate earnings management?: An empirical analysis," International Review of Financial Analysis, Elsevier, vol. 17(5), pages 1087-1109, December.
  95. Officer, Micah S. & Ozbas, Oguzhan & Sensoy, Berk A., 2010. "Club deals in leveraged buyouts," Journal of Financial Economics, Elsevier, vol. 98(2), pages 214-240, November.
  96. 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.
  97. Nikos Vafeas & Adamos Vlittis & Philippos Katranis & Kanalis Ockree, 2003. "Earnings Management Around Share Repurchases: A Note," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 262-272, June.
  98. Lee, Gemma & Masulis, Ronald W., 2011. "Do more reputable financial institutions reduce earnings management by IPO issuers?," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 982-1000, September.
  99. Qigui Liu & Jinghua Tang & Gary Tian, 2021. "Monitoring or colluding: the role of venture capital investors in the IPO process," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1017-1046, March.
  100. repec:zbw:bofrdp:2015_013 is not listed on IDEAS
  101. repec:zbw:bofrdp:urn:nbn:fi:bof-201508131351 is not listed on IDEAS
  102. Cai, Chen & Hasan, Iftekhar & Shen, Yinjie & Wang, Shuai, 2021. "Military directors, governance and firm behavior," Advances in accounting, Elsevier, vol. 55(C).
  103. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
  104. Shu, Pei-Gi & Chiang, Sue-Jane, 2014. "Firm size, timing, and earnings management of seasoned equity offerings," International Review of Economics & Finance, Elsevier, vol. 29(C), pages 177-194.
  105. Yoon, Soon Suk & Miller, Gary, 2002. "Earnings management of seasoned equity offering firms in Korea," The International Journal of Accounting, Elsevier, vol. 37(1), pages 57-78.
  106. Andrzej Piosik & Ewa Genge, 2019. "The Influence of a Company’s Ownership Structure on Upward Real Earnings Management," Sustainability, MDPI, vol. 12(1), pages 1-24, December.
  107. K. Ozgur Demirtas & Kimberly Rodgers Cornaggia, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, John Wiley & Sons, vol. 22(4), pages 135-145, November.
  108. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2015. "Earnings management in firms seeking to be acquired," The British Accounting Review, Elsevier, vol. 47(4), pages 351-375.
  109. Philippe Jardin & David Veganzones & Eric Séverin, 2019. "Forecasting Corporate Bankruptcy Using Accrual-Based Models," Computational Economics, Springer;Society for Computational Economics, vol. 54(1), pages 7-43, June.
  110. 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.
  111. Sheng-Syan Chen & Yong-Chin Liu & I-Ju Chen, 2014. "Long-Run Stock Performance and Its Determinants for Asset Buyers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 685-716, June.
  112. Reza M. Monem, 2003. "Earnings Management in Response to the Introduction of the Australian Gold Tax," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 747-774, December.
  113. Like Jiang & Michel Magnan & Lixin (Nancy) Su & Shafu Zhang, 2018. "Damage Control: Earnings Management by Firms Facing Product Harm Crises," CIRANO Working Papers 2018s-01, CIRANO.
  114. Manfred Frühwirth, 2002. "The optimal timing of the transfer of hidden reserves in the German and Austrian tax systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 11(2), pages 71-88, April.
  115. Lin, Wen-Chun & Liao, Tsai-Ling, 2018. "Managerial reporting behavior around exchange switching: Consideration of current and future performance," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 218-237.
  116. Franck Missonier‐Piera & Cédric Spadetti, 2023. "The consequences of earnings management for the acquisition premium in friendly takeovers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 308-334, January.
  117. Julia Sawicki & Keshab Shrestha, 2008. "Insider Trading and Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 331-346, April.
  118. Nagy, Albert L. & Neal, Terry L., 2001. "An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies," The International Journal of Accounting, Elsevier, vol. 36(1), pages 91-113, February.
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