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Earnings quality research: Advances, challenges and future research

Citations

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Cited by:

  1. Attig, Najah & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck & Pittman, Jeffrey, 2020. "Are insiders equal? Evidence from earnings management in closely held East Asian firms," Research in International Business and Finance, Elsevier, vol. 54(C).
  2. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
  3. Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.
  4. Nyanine Chuele Fonou Dombeu & Bomi Cyril Nomlala, 2023. "Earnings Quality Research: Trend, Recent Evidence and Future Direction," International Review of Management and Marketing, Econjournals, vol. 13(5), pages 1-8, September.
  5. Carol Marquardt & Emanuel Zur, 2015. "The Role of Accounting Quality in the M&A Market," Management Science, INFORMS, vol. 61(3), pages 604-623, March.
  6. Oz, Seda, 2024. "The impact of terrorist attacks and mass shootings on earnings management," The British Accounting Review, Elsevier, vol. 56(3).
  7. Fich, Eliezer M. & Parrino, Robert & Tran, Anh L., 2023. "When and how are rule 10b5-1 plans used for insider stock sales?," Journal of Financial Economics, Elsevier, vol. 149(1), pages 1-26.
  8. Wen-Ching Chang & Yahn-Shir Chen & Ling-Tai Lynette Chou & Chia-Hui Ko, 2016. "Audit Partner Disciplinary Actions and Financial Restatements," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 286-318, June.
  9. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
  10. Demetris Christodoulou & Le Ma & Andrey Vasnev, 2018. "Inference†in†residuals as an Estimation Method for Earnings Management," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 154-180, June.
  11. Tri Tri Nguyen & Chau Minh Duong & Sunitha Narendran, 2021. "CEO profile and earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 987-1025, April.
  12. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
  13. Li, Xiao, 2020. "The impact of economic policy uncertainty on insider trades: A cross-country analysis," Journal of Business Research, Elsevier, vol. 119(C), pages 41-57.
  14. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
  15. Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
  16. Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi, 2016. "Understanding the relation between accruals and volatility: A real options-based investment approach," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 65-86.
  17. Glasscock, Robson & Harless, David W. & Dorminey, Jack, 2017. "The curious case of Level 3 instruments," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 52-68.
  18. Rutherford, Brian A., 2013. "A genre-theoretic approach to financial reporting research," The British Accounting Review, Elsevier, vol. 45(4), pages 297-310.
  19. Ana Isabel Ramos Domingues & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016. "Idiosyncratic Volatility and Earnings Quality: Evidence from United Kingdom," FEP Working Papers 579, Universidade do Porto, Faculdade de Economia do Porto.
  20. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
  21. Osama Samih Shaban & Atala M. Alqtish & Adel M. Qatawneh, 2020. "The Impact of Fair Value Accounting on Earnings Predictability: Evidence from Jordan," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(12), pages 1466-1479, December.
  22. Anwer S. Ahmed & Yiwen Li & Nina Xu, 2020. "Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 869-914, September.
  23. Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
  24. Pinto, Inês, 2013. "Asset value management in the Portuguese real estate sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 86-97.
  25. Clive Lennox & Petro Lisowsky & Jeffrey Pittman, 2013. "Tax Aggressiveness and Accounting Fraud," Journal of Accounting Research, Wiley Blackwell, vol. 51(4), pages 739-778, September.
  26. Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L., 2021. "Corporate tax cuts, merger activity, and shareholder wealth," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  27. Humayun Kabir & Fawzi Laswad, 2015. "The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe," Australian Accounting Review, CPA Australia, vol. 25(4), pages 428-444, December.
  28. Abdullah Alsaadi & M. Shahid Ebrahim & Aziz Jaafar, 2017. "Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality," Journal of Financial Services Research, Springer;Western Finance Association, vol. 51(2), pages 169-194, April.
  29. Ozili, P K, 2016. "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper 73905, University Library of Munich, Germany.
  30. Sidney J. Gray & Tony Kang & Zhiwei Lin & Qingliang Tang, 2015. "Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?," Management International Review, Springer, vol. 55(6), pages 827-856, December.
  31. Adnan Shoaib & Muhammad A. Siddiqui, 2022. "Earning information content changes based on accrual measures and quality measures: Evidences from member countries of Asia Pacific trade agreement," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 1526-1546, January.
  32. Mouselli, Sulaiman & Jaafar, Aziz & Hussainey, Khaled, 2012. "Accruals quality vis-à-vis disclosure quality: Substitutes or complements?," The British Accounting Review, Elsevier, vol. 44(1), pages 36-46.
  33. Hickman, L. Emily & Iyer, Subramanian Rama & Jadiyappa, Nemiraja, 2021. "The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule," Emerging Markets Review, Elsevier, vol. 46(C).
  34. Comporek Michal, 2023. "Earnings quality among high-share liquidity companies: evidence from Central and Eastern European firms," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(4), pages 315-332, December.
  35. Li, Valerie, 2019. "The effect of real earnings management on the persistence and informativeness of earnings," The British Accounting Review, Elsevier, vol. 51(4), pages 402-423.
  36. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
  37. Abdullah Alsaadi, 2021. "Can Inclusion in Religious Index Membership Mitigate Earnings Management?," Journal of Business Ethics, Springer, vol. 169(2), pages 333-354, March.
  38. Slavko Sodan & Ivana Perica & Stipe Curkovic, 2023. "Agency Conflicts And Financial Reporting Quality," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 32(2), pages 495-509, december.
  39. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
  40. Thanh, Su Dinh & Canh, Nguyen Phuc & Ha, Nguyen Tran Thai, 2020. "Debt structure and earnings management: A non-linear analysis from an emerging economy," Finance Research Letters, Elsevier, vol. 35(C).
  41. Khalid Latif & Arshad Ali Bhatti & Abdul Raheman, 2017. "Earnings Quality: A Missing Link between Corporate Governance and Firm Value," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 255-280, June.
  42. Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
  43. Obeng, Victoria A. & Ahmed, Kamran & Miglani, Seema, 2020. "Integrated reporting and earnings quality: The moderating effect of agency costs," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
  44. Aytekin Ertan, 2022. "Real earnings management through syndicated lending," Review of Accounting Studies, Springer, vol. 27(4), pages 1157-1198, December.
  45. Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014. "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 212-222.
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