Citation Impact
Citing Papers
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *
2007
Financial Accounting and Reporting Section of the American Accounting Association Financial Reporting Policy Committee File No. S7-13-07 Response to the SEC Release: ACCEPTANCE FROM FOREIGN PRIVATE ISSUERS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHOUT RECONCILIATION TO U.S. GAAP
2007
Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance in the post Regulation-FD period
2005
Investor psychology in capital markets: evidence and policy implications
2002
A deep learning framework for financial time series using stacked autoencoders and long-short term memory
2017 Standout
Principles-Based Versus Rules-Based Standards and Earnings Management
2009
Client Importance, Non-audit Fees, and Abnormal Accruals
2001
An Analysis of Insiders' Use of Prepaid Variable Forward Transactions
2007
Corporate governance and pay-for-performance: The impact of earnings management☆
2007
Naive Diversification Strategies in Defined Contribution Saving Plans
2001 StandoutNobel
Performance matched discretionary accrual measures
2005 Standout
Stock return variation and expected dividends
1992
Implications for GAAP from an analysis of positive research in accounting
2015
Discussion of “Post‐Earnings Announcement Drift and the Dissemination of Predictable Information”*
1999
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
2007
Earnings announcement premia and the limits to arbitrage
2007
Information Content of Insider Trades before and after the Sarbanes-Oxley Act
2010
Institutional Investors and Executive Compensation
2003 Standout
The Effect of Meeting Analyst Forecasts and Systematic Positive Forecast Errors on the Information Content of Unexpected Earnings
2001
Audit committee, board of director characteristics, and earnings management
2002 Standout
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
2006
Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
2004
Earnings-based and accrual-based market anomalies: one effect or two?
2000
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
2012
Impact of firm performance expectations on CEO turnover and replacement decisions
2003
Earnings management and annual report readability
2016 Standout
The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*
2004
Opaque financial reports, R2, and crash risk☆
2009 Standout
Implications for GAAP from an analysis of positive research in accounting
2010
Real Investment Implications of Employee Stock Option Exercises
2002
Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence
2010
Are family firms more tax aggressive than non-family firms?
2009 Standout
Post‐Earnings Announcement Drift and the Dissemination of Predictable Information*
1999
Meeting or Beating Analyst Expectations in the Post‐Scandals World: Changes in Stock Market Rewards and Managerial Actions*
2008
Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards
2011
A bivariate causality between stock prices and exchange rates: evidence from recent Asianflu☆
2000 StandoutNobel
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
2010 Standout
Security Issue Timing: What Do Managers Know, and When Do They Know It?
2011
Mental accounting matters
1999 StandoutNobel
Gender Differences in Preferences
2009 Standout
Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India*
2013 StandoutNobel
Effect of personal taxes on managers’ decisions to sell their stock
2008
CEOs'/CFOs' Swearing by the Numbers: Does It Impact Share Price of the Firm?
2006
Dividends, Share Repurchases, and the Substitution Hypothesis
2002 Standout
Taxes, Financing Decisions, and Firm Value
1998 StandoutNobel
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
2011
Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts
2007
An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
2007
The Effect of Conference Calls on Analyst and Market Underreaction to Earnings Announcements
2005
An empirical analysis of auditor reporting and its association with abnormal accruals
2003
CEO Reputation and Earnings Quality*
2008
Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals
2006
The Market Pricing of Earnings Quality
2003
Financial statement effects of adopting international accounting standards: the case of Germany
2007
CEO Reputation and Earnings Quality
2004
Equity Incentives and Earnings Management
2005
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Time-series Properties and Pricing of the Special Items Component of Earnings
1999
Measuring Geopolitical Risk
2022 Standout
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
2006
Profitability, investment and average returns
2006 StandoutNobel
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
2009
An Augmented q-Factor Model with Expected Growth
2020
Firm-Level Political Risk: Measurement and Effects*
2019
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
2009
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
2002
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
Voluntary disclosure of accruals in earnings press releases and the pricing of accruals
2007
Bias in Analysts' Earnings Forecasts as an Explanation for the Long-Run Underperformance of Stocks Following Equity Offerings
1996
Analysts’ earnings forecasts: coexistence and dynamics of overconfidence and strategic incentives
2015
A review of archival auditing research
2014 Standout
The Stock Market in the Driver's Seat! Implications for R&D and Marketing
2011
The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
2002 Standout
The Impact of Corporate Sustainability on Organizational Processes and Performance
2014 Standout
Audit Market Concentration and Audit Quality
2010
Corporate Audits and How to Fix Them
2010
Costs of Equity and Earnings Attributes
2004 Standout
The Cost of Private Debt Covenant Violation
2009
Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values
1999
Investor Psychology and Asset Pricing
2001 Standout
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
Employee stock options, EPS dilution, and stock repurchases
2003
How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs
2012
Individual investors and financial disclosure
2013
The effect of earnings surprises on information asymmetry
2009
The Influence of Audit Firm Specialization on Analysts’ Forecast Errors
2008
Investor Sophistication and the Mispricing of Accruals
2003
International Accounting Standards and Accounting Quality
2008 Standout
Line-Item Analysis of Earnings Quality
2010
The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings
2006
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
2008 Standout
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
2008 Standout
Earnings management and investor protection: an international comparison
2003 Standout
Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development?
2001
Corporate payout policy and managerial stock incentives
2001
Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*
2003
Do Managers Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?
2006
Corporate Earnings: Facts and Fiction
2003
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
1998 Standout
Earnings Momentum and Earnings Management
2007
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
2006
Women in the boardroom and their impact on governance and performance☆
2009 Standout
Capital Gains Tax Overhang and Price Pressure
2006
The Price Impact Of Institutional Trading
2001
Regulation and Sarbanes‐Oxley
2009 StandoutNobel
Reporting Bias with an Audit Committee
2010
The Emergence of Corporate Governance from Wall St. to Main St.: Outside Directors, Board Diversity, Earnings Management, and Managerial Incentives to Bear Risk
2003
Earnings management through real activities manipulation
2006 Standout
Auditor Tenure and Perceptions of Audit Quality
2005
Discussion of “Are Investors Misled by ‘Pro Forma’ Earnings?”*
2005
Comment on “Post‐Earnings Announcement Drift and the Diseemination of Predictable Information”*
1999
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees
2012
Audit Quality and the Pricing of Discretionary Accruals
2003
Inflation Illusion and Post-Earnings-Announcement Drift
2005
Empirical Tax Research in Accounting
2000
R&D Expenditures and CEO Compensation
2004
Social Ties and Earnings Management
2011
Executive Stock Options, Missed Earnings Targets, and Earnings Management
2008
Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings
2004
The Limits of Financial Globalization
2005 Standout
Female Directors and Earnings Quality*
2011 Standout
Financial analysts’ forecast revisions and managers’ reporting behavior
2008
The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors
2003
Regulation FD and the Financial Information Environment: Early Evidence
2003
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
2008
Audit‐Firm Tenure and the Quality of Financial Reports*
2002
Disclosure of fees paid to auditors and the market valuation of earnings surprises
2006
Sophistication-Related Differences in Investors' Models of the Relative Accuracy of Analysts' Forecast Revisions
2003
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
2006
Capital markets research in accounting
2001 Standout
Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*
2003
A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*
2004
Payout policy in the 21st century
2005 Standout
Do firms mislead investors by overstating earnings before seasoned equity offerings?
2000
Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts
2003
Are Investors Misled by “Pro Forma” Earnings?*
2005
Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio
1999
Does Income Smoothing Improve Earnings Informativeness?
2006
The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises
2006
Audit Market Concentration and Auditor Tolerance for Earnings Management*
2011
Actual Share Reacquisitions in Open‐Market Repurchase Programs
1998
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
2007
Do Individual Investors Drive Post-Earnings Announcement Drift? Direct Evidence from Personal Trades
2003
Experimental Research in Financial Accounting
2001
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
2009
Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia
2004
Short-Termism, Investor Clientele, and Firm Risk
2012
Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?
2006
An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
2008
Earnings Management: New Evidence Based on Deferred Tax Expense
2003
All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors
2007 Standout
Auditor Industry Specialization and Earnings Quality
2003
Dynamic relationship between exchange rate and stock price: Evidence from China
2009
Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure
2006
Trading incentives to meet the analyst forecast
2006
Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information
2006
The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival
2006
Analysts’ vs. investors’ weightings of accruals in forecasting annual earnings
2003
Earnings Momentum and Earnings Management
1999
Short-Term Accruals and the Pricing and Production of Audit Services
2010
Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*
2009
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
2003
Analyst Following and Market Liquidity*
2003
Additional evidence on bonus plans and income management
1995
Firm Innovativeness and Its Performance Outcomes: A Meta-Analytic Review and Theoretical Integration
2012 Standout
Earnings management to avoid earnings decreases and losses
1997 Standout
The Persistence and Pricing of the Cash Component of Earnings
2008
The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
2012
Do Stock Prices Fully Reflect the Implications of Current Earnings for Future Earnings for AR1 Firms?
2000
Investor Psychology in Capital Markets: Evidence and Policy Implications
2001
Stock repurchases as an earnings management device
2006
The challenges of investor communication The case of CUC International, Inc.
1995
Effect of Personal Taxes on Managers' Decision to Sell Unrestricted Equity
2006
Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis*
2008
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*
2010 Standout
A review of tax research
2010 Standout
Earnings Predictability and the Direction of Analysts' Earnings Forecast Errors
2003
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
2002
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
2009
Why do CFOs become involved in material accounting manipulations?
2010
A Review of Tax Research
2010
Liquidity: Urban versus rural firms
2005
Client Importance, Nonaudit Services, and Abnormal Accruals
2003
Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation
2007
Accrual-based and real earnings management activities around seasoned equity offerings
2010 Standout
The effect of reporting restructuring charges on analysts’ forecast revisions and errors
1999
Dissecting green returns
2022 Standout
The Balance Sheet as an Earnings Management Constraint
2002
Do Asset Fire Sales Exist? An Empirical Investigation of Commercial Aircraft Transactions
1998 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
Evidence of differing market responses to beating analysts’ targets through tax expense decreases
2008
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
2002 Standout
What Should GAAP Look Like? A Survey and Economic Analysis
2009
Do Appearances Matter? The Impact of EPS Accretion and Dilution on Stock Prices
1999
Heuristics and Biases: The Psychology of Intuitive Judgment
2004 StandoutNobel
Intra-year shifts in the earnings distribution and their implications for earnings management
2007
The economic implications of corporate financial reporting
2005 Standout
Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*
2003
Qualitative audit materiality and earnings management
2012
The Capital Asset Pricing Model: Theory and Evidence
2004 StandoutNobel
Works of Eli Bartov being referenced
Evidence on How Companies Choose between Dividends and Open-Market Stock Repurchases
1997
The Timing of Asset Sales and Earnings Manipulations
1993
Investor Sophistication and Patterns in Stock Returns After Earnings Announcements
2000
How Naive Is the Stock Market's Use of Earnings Information?
1998
RETURN-EARNINGS REGRESSIONS: A MISMEASURED EARNINGS EXPECTATIONS PERSPECTIVE
1999
Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting
2003
Valuation of Internet Stocks—An IPO Perspective
2002
Firm Valuation, Earnings Expectations, and the Exchange-Rate Exposure Effect
1994
Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective
2005
Stock Price Behavior Around Announcements of Write-Offs
1998
The Rewards to Meeting or Beating Earnings Expectations
2000
Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings
2002
Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs
2007
Investor Sophistication and Patterns in Stock Returns after Earnings Announcements
2000
Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings
2000
Discretionary-Accruals Models and Audit Qualifications
2000
How naive is the stock market's use of earnings information?
1996
Post loss/profit announcement drift
2009
The Earnings Event-Time Seasonal and the Calendar-Time Seasonal in Stock Returns: Naive Use of Earnings Information or Announcement Timing Effect?
1995
Returns-Earnings Regressions: An Integrated Approach
1999
The rewards to meeting or beating earnings expectations
2002
Private Information, Earnings Manipulations, and Executive Stock-Option Exercises
2004
Open-market stock repurchases as signals for earnings and risk changes
1991
EVIDENCE ON HOW COMPANIES CHOOSE BETWEEN DIVIDENDS AND OPEN‐MARKET STOCK REPURCHASES
1998
Firm Valuation, Earnings Expectations, and the Exchange‐Rate Exposure Effect
1994
Discretionary-accruals models and audit qualifications
2000