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Earnings management and accounting income aggregation

Citations

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Cited by:

  1. Habib, Ahsan & Hossain, Mahmud, 2008. "Do managers manage earnings to ‘just meet or beat’ analyst forecasts?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 79-91.
  2. Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang, 2023. "Securities class actions and conditional conservatism: Evidence from two legal events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2441-2471, June.
  3. Charlotte L. Schuster & Alexander T. Nicolai & Jeffrey G. Covin, 2020. "Are Founder-Led Firms Less Susceptible to Managerial Myopia?," Entrepreneurship Theory and Practice, , vol. 44(3), pages 391-421, May.
  4. Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, vol. 30(C), pages 1-35.
  5. Thomas Dilger & Sabine Graschitz, 2015. "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 8(2), pages 69-86, October.
  6. Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015. "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 117-132.
  7. Patricia H. Born & Evan M. Eastman & E. Tice Sirmans, 2023. "Managed care or carefully managed? Management of underwriting profitability by health insurers," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 48(1), pages 5-31, January.
  8. Jia, Y., 2008. "Essays on the role of managerial type in financial reporting," Other publications TiSEM ab1af530-b40f-4c86-9edd-b, Tilburg University, School of Economics and Management.
  9. Aubert, François & Grudnitski, Gary, 2014. "The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms," Advances in accounting, Elsevier, vol. 30(1), pages 154-167.
  10. Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2024. "A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income," LSE Research Online Documents on Economics 124405, London School of Economics and Political Science, LSE Library.
  11. Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin, 2018. "GDP management to meet or beat growth targets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 318-338.
  12. Richard Kent & James Routledge & Karen McPherson, 2017. "Use of benchmarks in predicting earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 239-260, March.
  13. Murali Jagannathan & Srinivasan Krishnamurthy & Joshua Spizman, 2021. "Board committees and director departures," The Financial Review, Eastern Finance Association, vol. 56(4), pages 619-644, November.
  14. Jiangyuan Wang & Guangqiang Liu & Qisong Xiong, 2020. "Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4621-4649, December.
  15. Dennis Fok & Philip Hans Franses, 2013. "Testing earnings management," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, vol. 67(3), pages 281-292, August.
  16. 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.
  17. Dirk E. Black & Spencer R. Pierce & Wayne B. Thomas, 2022. "A Test of Income Smoothing Using Pseudo Fiscal Years," Management Science, INFORMS, vol. 68(7), pages 5533-5555, July.
  18. Martin Nienhaus, 2022. "Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment," Review of Accounting Studies, Springer, vol. 27(4), pages 1276-1318, December.
  19. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, September.
  20. Burgstahler, David & Chuk, Elizabeth, 2015. "Do scaling and selection explain earnings discontinuities?," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 168-186.
  21. Iwasaki, Takuya & Kitagawa, Norio & Shuto, Akinobu, 2023. "Managerial discretion over initial earnings forecasts," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
  22. James Jianxin Gong & S. Mark Young & Aner Zhou, 2023. "Real earnings management and the strategic release of new products: evidence from the motion picture industry," Review of Accounting Studies, Springer, vol. 28(3), pages 1209-1249, September.
  23. Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z., 2012. "Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 330-352.
  24. Karen Lightstone & Nicola M. Young & Tyra Mcfadden, 2012. "Information Quality of Interim Financial Statements," Accounting Perspectives, John Wiley & Sons, vol. 11(4), pages 297-313, December.
  25. Juan Pedro Sánchez‐Ballesta & José Yagüe, 2021. "Financial reporting incentives, earnings management, and tax avoidance in SMEs," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1404-1433, July.
  26. Yingwen Deng & Ole‐Kristian Hope & Cyndia Wang & Min Zhang, 2022. "Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 215-248, January.
  27. Saulo Cardoso Maia & Valéria Gama Fully Bressan & Wagner Moura Lamounier & Marcelo José Braga, 2013. "Earnings management in Brazilian credit unions," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 91-109, October.
  28. Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
  29. 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.
  30. Byzalov, Dmitri & Basu, Sudipta, 2019. "Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  31. Zheng Wang, 2014. "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 691-708, May.
  32. 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.
  33. Laura Parte Esteban & María Jesús Such Devesa, 2011. "Determinants of Earnings Benchmarks in the Spanish Hotel Industry," Tourism Economics, , vol. 17(1), pages 53-72, February.
  34. 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.
  35. 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.
  36. Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
  37. Frey, Lisa & Möller, Manuela, 2015. "Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(4), pages 467-500.
  38. Kerstein, Joseph & Rai, Atul, 2007. "Intra-year shifts in the earnings distribution and their implications for earnings management," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 399-419, December.
  39. Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
  40. Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021. "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics 108931, London School of Economics and Political Science, LSE Library.
  41. Yue Zhu & Ziyuan Sun & Ling Wang & Xiaoping Wang & Lu Zhang, 2020. "Research on Innovation Catering Behavior and Its Economic Consequences—An Empirical Analysis Based on Threshold Regression Model," Sustainability, MDPI, vol. 12(19), pages 1-15, October.
  42. Trimble, Madeline, 2018. "A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 18-39.
  43. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
  44. Bird, Andrew & Karolyi, Stephen A. & Ruchti, Thomas G., 2019. "Understanding the “numbers game”," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  45. Chang, Chu-Hsuan & Lin, Hsiou-Wei William, 2018. "Does there prevail momentum in earnings management for seasoned equity offering firms?," International Review of Economics & Finance, Elsevier, vol. 55(C), pages 111-129.
  46. Anessi-Pessina, Eugenio & Steccolini, Ileana, 2024. "Do conformity and bailouts affect misreporting? The case of public health-care organisations," The British Accounting Review, Elsevier, vol. 56(3).
  47. Cindy Durtschi & Peter Easton, 2009. "Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1249-1281, December.
  48. Naser Makarem & Frank Hong Liu & Lei Chen, 2023. "Evidence that financing decisions contribute to the zero-earnings discontinuity," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 231-257, January.
  49. 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.
  50. 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.
  51. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
  52. Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph, 2009. "The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing," CEFS Working Paper Series 2009-02, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
  53. Raffaela Casciello & Marco Maffei & David A. Ziebart, 2024. "Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 87-146, July.
  54. Hyeon, Jiwon & Cho, Hyunkwon & Lee, Joonil, 2024. "Do Firms Strategically Use Non-Earnings Press Releases," Finance Research Letters, Elsevier, vol. 63(C).
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