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Accruals Management to Avoid Losses
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1016/0165-4101(95)00397-2openalex-snapshot
The information content of losses
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-snapshot
The economic implications of corporate financial reporting
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.2013.05.002openalex-snapshot
Accrual reversals, earnings and stock returns
inferredcites →https://doi.org/10.1016/s0165-4101(02)00045-9openalex-snapshot
The rewards to meeting or beating earnings expectations
inferredcites →https://doi.org/10.1016/s0165-4101(02)00096-4openalex-snapshot
Rounding-up in reported EPS, behavioral thresholds, and earnings management
inferredcites →https://doi.org/10.1016/s0165-4101(03)00037-5openalex-snapshot
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-snapshot
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1016/s0165-4101(98)00018-4openalex-snapshot
Auditor changes and discretionary accruals
inferredcites →https://doi.org/10.1016/s0278-4254(00)00018-1openalex-snapshot
Research design issues in earnings management studies
inferredcites →https://doi.org/10.1023/a:1024481916719openalex-snapshot
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
inferredcites →https://doi.org/10.1080/00014788.2007.9730065openalex-snapshot
Earnings management and the distribution of earnings relative to targets: UK evidence
inferredcites →https://doi.org/10.1086/209601openalex-snapshot
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1111/1475-679x.00069openalex-snapshot
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
inferredcites →https://doi.org/10.1111/j.1468-5957.2006.00017.xopenalex-snapshot
Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre‐managed Profit and Loss Firms
inferredcites →https://doi.org/10.1111/j.1468-5957.2006.00630.xopenalex-snapshot
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
inferredcites →https://doi.org/10.1111/j.1468-5957.2009.02128.xopenalex-snapshot
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets
inferredcites →https://doi.org/10.1111/j.1468-5957.2010.02219.xopenalex-snapshot
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00182.xopenalex-snapshot
Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
inferredcites →https://doi.org/10.1111/jbfa.12076openalex-snapshot
Earnings Management Constraints and Classification Shifting
inferredcites →https://doi.org/10.1111/jbfa.12101openalex-snapshot
Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?
inferredcites →https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfhopenalex-snapshot
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
inferredcites →https://doi.org/10.2139/ssrn.1480248openalex-snapshot
Accrual Reversals, Earnings and Stock Returns
inferredcites →https://doi.org/10.2139/ssrn.262191openalex-snapshot
The Effect of Missing a Quarterly Earnings Benchmark on the CEO'S Annual Bonus
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-snapshot
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.291492openalex-snapshot
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-snapshot
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2139/ssrn.521043openalex-snapshot
The Implications of Accounting Distortions and Growth for Accruals and Profitability
inferredcites →https://doi.org/10.2307/2491176openalex-snapshot
Evidence of Earnings Management from the Provision for Bad Debts
inferredcites →https://doi.org/10.2308/accr.2001.76.3.313openalex-snapshot
The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
inferredcites →https://doi.org/10.2308/accr.2002.77.2.397openalex-snapshot
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
inferredcites →https://doi.org/10.2308/accr.2002.77.3.547openalex-snapshot
Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.71openalex-snapshot
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1095openalex-snapshot
Former Audit Partners and Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr.2005.80.2.423openalex-snapshot
A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences
inferredcites →https://doi.org/10.2308/accr.2006.81.3.501openalex-snapshot
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items
inferredcites →https://doi.org/10.2308/accr.2006.81.3.617openalex-snapshot
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
inferredcites →https://doi.org/10.2308/accr.2006.81.3.653openalex-snapshot
Audit Partner Tenure and Audit Quality
inferredcites →https://doi.org/10.2308/accr.2006.81.3.713openalex-snapshot
The Implications of Accounting Distortions and Growth for Accruals and Profitability
inferredcites →https://doi.org/10.2308/accr.2008.83.2.377openalex-snapshot
Beating Earnings Benchmarks and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/accr.2009.84.5.1521openalex-snapshot
Big 4 Office Size and Audit Quality
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-snapshot
Detecting Earnings Management.
inferredcites →https://doi.org/10.2308/tar-9608042309openalex-snapshot
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
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.4863235openalex-extracted
The Effect of Firm-Specific Exposure to Regulatory Intensity on Earnings Management
inferred← citeshttps://doi.org/10.1007/s11156-023-01189-6openalex-snapshot
Policy uncertainty and real activities manipulation: evidence from Brexit
inferred← citeshttps://doi.org/10.1016/j.jge.2021.100022openalex-snapshot
Having the government as a client: Does this reduce earnings management of the firm?
inferred← citeshttps://doi.org/10.1080/09540962.2019.1578539openalex-snapshot
Manipulation of profits in Italian publicly-funded healthcare trusts
inferred← citeshttps://doi.org/10.1080/23311975.2025.2482851openalex-snapshot
Provincial corruption, corporate accrual quality, and corporate earnings manipulation: Evidence from an emerging country
inferred← citeshttps://doi.org/10.1108/jaee-09-2023-0304openalex-snapshot
The impact of institutional environment on auditor reporting: evidence from China's anti-corruption campaign
inferred← citeshttps://doi.org/10.1108/jal-02-2022-0027openalex-snapshot
An alternative approach to detect earnings management to meet or beat benchmarks
inferred← citeshttps://doi.org/10.1111/jbfa.12494openalex-snapshot
Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?
inferred← citeshttps://doi.org/10.1111/jbfa.12880openalex-snapshot
The Upside of Loss Aversion: Evidence From Financial Reporting Loss Avoidance
inferred← citeshttps://doi.org/10.2139/ssrn.2882741openalex-snapshot
Rounding Up the Net Income: Earnings Cosmetics or Material Earnings Management?
inferred← citeshttps://doi.org/10.2139/ssrn.2887602openalex-snapshot
Private Equity: Rethinking the Neoclassical Axioms of Capital Markets
inferred← citeshttps://doi.org/10.2139/ssrn.4838388openalex-snapshot
The Effect of Firm-Specific Exposure to Regulatory Intensity on Earnings Management
inferred← citeshttps://doi.org/10.2139/ssrn.5169229openalex-snapshot
Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities: The Impact on Accounting Quality
inferred← citeshttps://doi.org/10.3905/jai.2018.21.2.010openalex-snapshot
Private Equity: Rethinking the Neoclassical Axioms of Capital Markets
inferred← citeshttps://doi.org/10.4018/979-8-3693-1190-5.ch005openalex-snapshot
Earnings Management or Earnings Manipulation?
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