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Differences in earnings management between firms using US GAAP and IAS/IFRS
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/9781119204763.ch4openalex-snapshot
Detecting Earnings Management
inferredcites →https://doi.org/10.1007/s11142-007-9049-9openalex-snapshot
Financial statement effects of adopting international accounting standards: the case of Germany
inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-snapshot
Debt covenant violation and manipulation of accruals
inferredcites →https://doi.org/10.1016/0304-4076(87)90068-6openalex-snapshot
Specifying and testing econometric models for rank-ordered data
inferredcites →https://doi.org/10.1016/j.bushor.2007.05.001openalex-snapshot
Spotlight on principles-based financial reporting
inferredcites →https://doi.org/10.1016/j.cpa.2002.08.001openalex-snapshot
Reflecting form over substance: the case of Enron Corp.
inferredcites →https://doi.org/10.1016/j.intacc.2005.09.004openalex-snapshot
Why do national GAAP differ from IAS? The role of culture
inferredcites →https://doi.org/10.1016/j.intacc.2007.04.001openalex-snapshot
Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
inferredcites →https://doi.org/10.1016/j.intacc.2008.09.008openalex-snapshot
Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jacceco.2007.08.002openalex-snapshot
Earnings management and earnings quality
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.004openalex-snapshot
On the use of instrumental variables in accounting research
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2005.05.004openalex-snapshot
US accounting standards and their environment: A dualistic study of their 75-years of transition
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2008.09.002openalex-snapshot
The role of a crisis in reshaping the role of accounting
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2008.09.003openalex-snapshot
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
inferredcites →https://doi.org/10.1016/s0020-7063(00)00049-2openalex-snapshot
The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe
inferredcites →https://doi.org/10.1016/s0020-7063(01)00087-5openalex-snapshot
An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies
inferredcites →https://doi.org/10.1016/s0165-4101(96)00434-xopenalex-snapshot
The pricing of discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(99)00003-8openalex-snapshot
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
inferredcites →https://doi.org/10.1016/s0278-4254(01)00025-4openalex-snapshot
Non-US Firms' Accounting Standard Choices
inferredcites →https://doi.org/10.1016/s0278-4254(03)00007-3openalex-snapshot
Audit committee support for auditors: The effects of materiality justification and accounting precision
inferredcites →https://doi.org/10.1080/0963818042000338988openalex-snapshot
Earnings management under German GAAP versus IFRS
inferredcites →https://doi.org/10.1108/14757701011019826openalex-snapshot
The issuance of convertible bonds and earnings management: evidence from Taiwan
inferredcites →https://doi.org/10.1108/14757701211228183openalex-snapshot
Bloated balance sheet, earnings management, and forecast guidance
inferredcites →https://doi.org/10.1111/1475-679x.00112openalex-snapshot
IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00248.xopenalex-snapshot
Accounting Standards, Implementation Guidance, and Example‐Based Reasoning
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-snapshot
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00325.xopenalex-snapshot
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
inferredcites →https://doi.org/10.1111/j.1911-3846.1994.tb00436.xopenalex-snapshot
A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom*
inferredcites →https://doi.org/10.1177/0148558x0502000201openalex-snapshot
Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective
inferredcites →https://doi.org/10.1177/0148558x11409164openalex-snapshot
The Impact of IFRS on Accounting Quality in a Regulated Market
inferredcites →https://doi.org/10.14441/eier.1.177openalex-snapshot
Co-evolution of Accounting Rules and Creative Accounting Instruments—The Case of a Rulesbased Approach to Accounting Standard Setting
inferredcites →https://doi.org/10.2139/ssrn.171975openalex-snapshot
The Economic Consequences of Increased Disclosure
inferredcites →https://doi.org/10.2139/ssrn.2039711openalex-snapshot
Mandatory IFRS Adoption: The Trade-Off between Accrual and Real-Based Earnings Management
inferredcites →https://doi.org/10.2139/ssrn.275348openalex-snapshot
IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market
inferredcites →https://doi.org/10.2139/ssrn.429800openalex-snapshot
Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios
inferredcites →https://doi.org/10.2139/ssrn.473242openalex-snapshot
Enron, Sarbanes-Oxley and Accounting: Rules Versus Principles Versus Rents
inferredcites →https://doi.org/10.2139/ssrn.688041openalex-snapshot
International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.2139/ssrn.874923openalex-snapshot
Attribute Differences between Us Gaap and IFRS Earnings: An Exploratory Study
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491184openalex-snapshot
An Explanation for Accounting Income Smoothing
inferredcites →https://doi.org/10.2307/2491427openalex-snapshot
A Market-Based Evaluation of Discretionary Accrual Models
inferredcites →https://doi.org/10.2307/2672910openalex-snapshot
The Economic Consequences of Increased Disclosure
inferredcites →https://doi.org/10.2308/acch.1999.13.3.259openalex-snapshot
Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings
inferredcites →https://doi.org/10.2308/acch.1999.13.4.365openalex-snapshot
A Review of the Earnings Management Literature and Its Implications for Standard Setting
inferredcites →https://doi.org/10.2308/acch.2003.17.1.61openalex-snapshot
Principles-Based Accounting Standards
inferredcites →https://doi.org/10.2308/acch.2003.17.1.73openalex-snapshot
Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting
inferredcites →https://doi.org/10.2308/acch.2003.17.3.247openalex-snapshot
A Year of Challenge and Change for the FASB
inferredcites →https://doi.org/10.2308/acch.2003.17.s-1.17openalex-snapshot
How Are Earnings Managed? Examples from Auditors
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.175openalex-snapshot
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
inferredcites →https://doi.org/10.2308/accr.2003.78.2.491openalex-snapshot
Earnings Management: New Evidence Based on Deferred Tax Expense
inferredcites →https://doi.org/10.2308/accr.2006.81.1.251openalex-snapshot
Does Income Smoothing Improve Earnings Informativeness?
inferredcites →https://doi.org/10.2308/accr.2006.81.5.983openalex-snapshot
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
inferredcites →https://doi.org/10.2308/jata.2001.23.1.1openalex-snapshot
The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms
inferredcites →https://doi.org/10.2308/jiar.2003.2.1.39openalex-snapshot
Who Is Miss World in Cosmetic Earnings Management? A Cross-National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries
inferredcites →https://doi.org/10.2308/jiar.2004.3.2.27openalex-snapshot
The Use of Discretionary Provisions in Earnings Management: Evidence from The Netherlands
inferredcites →https://doi.org/10.2308/jiar.2008.7.2.1openalex-snapshot
Earnings Management and Accounting Values: A Test of Gray (1988)
inferredcites →https://doi.org/10.2308/tar-9505096113openalex-snapshot
The Ability of Professional Standards to Mitigate Aggressive Reporting.
inferredcites →https://doi.org/10.4159/9780674043510openalex-snapshot
Economic Analysis of Accident Law
inferredcites →https://doi.org/10.4337/9781782540519.00008openalex-snapshot
General characteristics of rules
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2139/ssrn.2912567openalex-extracted
An Exploratory Analysis of Earnings Management Before and after the Governance and Disclosure Regulatory Changes in Australia and New Zealand
inferred← citeshttps://doi.org/10.1007/978-3-030-88374-4_9openalex-snapshot
Supervisory Pressure and Risk Management Systems: Empirical Evidence from the Banking Context
inferred← citeshttps://doi.org/10.1016/j.adiac.2017.04.004openalex-snapshot
Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
inferred← citeshttps://doi.org/10.1080/13504851.2022.2152418openalex-snapshot
Are CEO characteristics associated with income smoothing?
inferred← citeshttps://doi.org/10.1080/1540496x.2019.1650348openalex-snapshot
Institutional Investors, Real Earnings Management and Cost of Equity: Evidence from Listed High-tech Firms in China
inferred← citeshttps://doi.org/10.1080/23311975.2024.2391564openalex-snapshot
The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review
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Real earnings management and financial statement fraud: evidence from Malaysia
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The role of accrual estimation errors to determine accrual and earnings quality
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Implementing IFRS in Saudi Arabia: evidence from publicly traded companies
inferred← citeshttps://doi.org/10.1108/ijaim-06-2016-0067openalex-snapshot
Product market competition, R&D investment choice, and real earnings management
inferred← citeshttps://doi.org/10.1108/ijaim-07-2017-0091openalex-snapshot
Mandatory IFRS adoption, investor protection and earnings management
inferred← citeshttps://doi.org/10.1108/ijaim-08-2016-0077openalex-snapshot
The effect of culture on accounting conservatism during adoption of IFRS in the EU
inferred← citeshttps://doi.org/10.1108/ijaim-08-2017-0096openalex-snapshot
Financial statement effects of adopting IFRS: the Canadian experience
inferred← citeshttps://doi.org/10.1108/ijaim-09-2016-0087openalex-snapshot
An exploratory analysis of earnings management practices in Australia and New Zealand
inferred← citeshttps://doi.org/10.1108/ijaim-12-2014-0083openalex-snapshot
Pro forma disclosure practices of firms applying IFRS
inferred← citeshttps://doi.org/10.1108/ijaim-12-2016-0114openalex-snapshot
Simulation evidence on the properties of alternative measures of working capital accruals
inferred← citeshttps://doi.org/10.1108/ijaim-12-2016-0114?utm_campaign=repec&wt.mc_id=repecopenalex-snapshot
Simulation evidence on the properties of alternative measures of working capital accruals: New evidence from the UK
inferred← citeshttps://doi.org/10.1108/jaar-03-2022-0067openalex-snapshot
Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations
inferred← citeshttps://doi.org/10.1108/jfc-10-2017-0091openalex-snapshot
Transfer pricing, earnings management and tax avoidance of firms in Ghana
inferred← citeshttps://doi.org/10.1108/jfra-03-2015-0044openalex-snapshot
Determinants of loan loss provisions of commercial banks in Malaysia
inferred← citeshttps://doi.org/10.1108/raf-02-2017-0028openalex-snapshot
Abnormal lending and risk in Swedish financial institutions
inferred← citeshttps://doi.org/10.11606/d.12.2021.tde-07052021-124152openalex-snapshot
Exame do comportamento dos accruals discricionários a partir do reconhecimento posterior de perdas por impairment
inferred← citeshttps://doi.org/10.14419/ijaes.v5i1.6821openalex-snapshot
The impact of IFRS-based accounting standards on earnings management: evidence from Malaysia
inferred← citeshttps://doi.org/10.17261/pressacademia.2018.939openalex-snapshot
Earnings management and economic value added in China, African and Latin-American markets: a study of logistics model, support vector machines and rough set theory
inferred← citeshttps://doi.org/10.21511/ppm.20(1).2022.30openalex-snapshot
Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia
inferred← citeshttps://doi.org/10.21608/abj.2019.126516openalex-snapshot
أثر المعالجة المحاسبیة للضرائب المؤجلة على إدارة الأرباح وعوائد الأسهم دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة
inferred← citeshttps://doi.org/10.22201/fca.24488410e.2018.1233openalex-snapshot
Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe
inferred← citeshttps://doi.org/10.22430/24223182.3515openalex-snapshot
Crisis y gestión de ganancias: un estudio bibliométrico y sistémico de la calidad de la información contable
inferred← citeshttps://doi.org/10.2308/bria-2021-031openalex-snapshot
It's Not Always Black and White—Identifying Characteristics of Managers Who Perceive and Use Ambiguity in Accounting to Their Advantage
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Türkiye Muhasebe Ve Finansal Raporlama Standartlarının Kazanç Yönetimi Uygulamalarına Etkisi
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PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA
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IFRS in Africa: Driving factors and consequences of adoption
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Systematic Literature Review: Adopsi Ifrs Mempengaruhi Laporan Keuangan Di Negara Muslim
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Expected credit losses and managerial discretion. Current practices and future challenges
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Book–Tax Differences and Earnings Persistence: The Moderating Role of Sales Decline
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The Impact of IFRS Mandatory Adoption on the Performance of Saudi Banks
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Do the Institutional Factors Affect the Accounting information quality Post IFRS Adoption: Asian Countries Study
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Earnings Thresholds in Chinese High-Tech Enterprises: The Role of Corporate Income Tax Incentives
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The Effects of International Financial Reporting Standards on Reporting Quality of Financial Institutions in Ghana
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