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Accounting Standards, Earnings Management, and Earnings Quality

https://doi.org/10.2139/ssrn.2068134
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24/24 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

2 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 24 checked references that resolve
resolves10.1016/j.jacceco.2004.06.002
A contracting perspective on earnings quality
resolves10.2307/1885060
Signaling Games and Stable Equilibria
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.1111/j.1911-3846.1998.tb00560.x
Performance Measure Manipulation*
resolves10.2139/ssrn.2103384
Earnings Quality: Evidence from the Field
resolves10.1111/1475-679x.12000
On the Stewardship and Valuation Implications of Accrual Accounting Systems
resolves10.2307/2491102
Earnings Management in an Overlapping Generations Model
resolves10.1111/j.1475-679x.2004.00129.x
Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation
resolves10.2308/accr.2005.80.4.1069
Stock Price, Earnings, and Book Value in Managerial Performance Measures
resolves10.1561/1400000007
Dynamic Performance Measurement
resolves10.1007/s11142-011-9177-0
Biased voluntary disclosure
resolves10.2139/ssrn.1697042
Earnings Quality Metrics and What They Measure
resolves10.2308/accr.2000.75.2.229
Reporting Bias
resolves10.1561/1400000004
Earnings Quality
resolves10.1016/j.jacceco.2005.01.002
The economic implications of corporate financial reporting
resolves10.1521/accr.2006.81.4.811
A Rational Expectations Theory of Kinks in Financial Reporting
resolves10.1016/s0165-4101(01)00029-5
The relevance of the value-relevance literature for financial accounting standard setting
resolves10.2308/accr-10164
Compensation Committees' Treatment of Earnings Components in CEOs' Terminal Years
resolves10.1561/1400000003
Accounting Disclosure and Real Effects
resolves10.1111/1756-2171.12015
Internal control system, earnings quality, and the dynamics of financial reporting
resolves10.1111/1475-679x.00017
Reporting Discretion and Private Information Communication through Earnings
resolves10.2308/accr.2004.79.4.1181
Financial Reporting System Choice and Disclosure Management
resolves10.2307/2491184
An Explanation for Accounting Income Smoothing
resolves10.2308/accr.2006.81.1.251
Does Income Smoothing Improve Earnings Informativeness?
The 2 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedref4
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