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https://doi.org/10.2139/ssrn.2420603
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/s11142-008-9083-2openalex-extracted
Financial reporting complexity and investor underreaction to 10-K information
inferredcites →https://doi.org/10.1007/s11142-011-9158-3openalex-extracted
Do managers use earnings guidance to influence street earnings exclusions?
inferredcites →https://doi.org/10.1007/s11142-011-9164-5openalex-extracted
Accounting complexity, misreporting, and the consequences of misreporting
inferredcites →https://doi.org/10.1016/0165-4101(90)90047-8openalex-extracted
Accounting method choice
inferredcites →https://doi.org/10.1016/j.jacceco.2003.09.005openalex-extracted
Financial accounting information, organizational complexity and corporate governance systems
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-extracted
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-extracted
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jacceco.2010.06.002openalex-extracted
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
inferredcites →https://doi.org/10.1016/j.jacceco.2013.03.002openalex-extracted
Do managers define non-GAAP earnings to meet or beat analyst forecasts?
inferredcites →https://doi.org/10.1016/j.jfineco.2006.08.008openalex-extracted
Boards: Does one size fit all☆
inferredcites →https://doi.org/10.1016/j.jfineco.2007.05.008openalex-extracted
Analyst coverage and earnings management
inferredcites →https://doi.org/10.1016/s0165-4101(02)00045-9openalex-extracted
The rewards to meeting or beating earnings expectations
inferredcites →https://doi.org/10.1016/s0165-4101(96)00434-xopenalex-extracted
The pricing of discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-extracted
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1080/00014788.2009.9663347openalex-extracted
Earnings management or forecast guidance to meet analyst expectations?
inferredcites →https://doi.org/10.1086/209601openalex-extracted
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1093/qje/121.1.157openalex-extracted
Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions
inferredcites →https://doi.org/10.1111/1475-679x.00001openalex-extracted
Analyst Coverage and Intangible Assets
inferredcites →https://doi.org/10.1111/1475-679x.00121openalex-extracted
Evidence on the Joint Determination of Audit and Non‐Audit Fees
inferredcites →https://doi.org/10.1111/j.0306-686x.2005.00644.xopenalex-extracted
Intangible Assets, Information Complexity, and Analysts’ Earnings Forecasts
inferredcites →https://doi.org/10.1111/j.1468-5957.2006.00630.xopenalex-extracted
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00256.xopenalex-extracted
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00417.xopenalex-extracted
What Drives Sell-Side Analyst Compensation at High-Status Investment Banks?
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00466.xopenalex-extracted
The Information Content of Tax Expense for Firms Reporting Losses
inferredcites →https://doi.org/10.1111/j.1475-6803.1997.tb00248.xopenalex-extracted
PRIOR UNCERTAINTY, ANALYST BIAS, AND SUBSEQUENT ABNORMAL RETURNS
inferredcites →https://doi.org/10.1111/j.1540-6261.1985.tb02364.xopenalex-extracted
Optimal Release of Information By Firms
inferredcites →https://doi.org/10.1111/j.1540-6261.2009.01503.xopenalex-extracted
Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts
inferredcites →https://doi.org/10.1177/0148558x0001500401openalex-extracted
Earnings Management: The Effect of Ex Ante Earnings Expectations
inferredcites →https://doi.org/10.1177/0148558x0201700204openalex-extracted
The Effect of Beating and Missing Analysts' Forecasts on the Information Content of Unexpected Earnings
inferredcites →https://doi.org/10.1177/0148558x11401556openalex-extracted
Analysts’ Recommendation Revisions and Subsequent Earnings Surprises
inferredcites →https://doi.org/10.1506/92cb-p8g9-2a31-pv0ropenalex-extracted
Information Uncertainty and Analyst Forecast Behavior*
inferredcites →https://doi.org/10.1506/car.25.4.5openalex-extracted
Meeting or Beating Analyst Expectations in the Post‐Scandals World: Changes in Stock Market Rewards and Managerial Actions*
inferredcites →https://doi.org/10.1506/car.26.2.8openalex-extracted
Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*
inferredcites →https://doi.org/10.1506/khnw-pjyl-adub-0rp6openalex-extracted
The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*
inferredcites →https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfhopenalex-extracted
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
inferredcites →https://doi.org/10.2139/ssrn.189750openalex-extracted
Does Meeting Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
inferredcites →https://doi.org/10.2139/ssrn.241939openalex-extracted
Financial Accounting Information, Organizational Complexity and Corporate Governance Systems
inferredcites →https://doi.org/10.2139/ssrn.262191openalex-extracted
The Effect of Missing a Quarterly Earnings Benchmark on the CEO'S Annual Bonus
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.281196openalex-extracted
The Walkdown to Beatable Analyst Forecasts: The Roles of Equity Issuance and Insider Trading Incentives
inferredcites →https://doi.org/10.2139/ssrn.418100openalex-extracted
Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analysts Forecasts
inferredcites →https://doi.org/10.2139/ssrn.457840openalex-extracted
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-extracted
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2139/ssrn.551681openalex-extracted
Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
inferredcites →https://doi.org/10.2139/ssrn.756565openalex-extracted
Information Uncertainty and Analyst Forecast Behavior
inferredcites →https://doi.org/10.2139/ssrn.816025openalex-extracted
The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
inferredcites →https://doi.org/10.2139/ssrn.929943openalex-extracted
Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
inferredcites →https://doi.org/10.2307/2491271openalex-extracted
Analysts' Decisions As Products of a Multi-Task Environment
inferredcites →https://doi.org/10.2308/accr.00000001openalex-extracted
The Effects of Reporting Complexity on Small and Large Investor Trading
inferredcites →https://doi.org/10.2308/accr.00000043openalex-extracted
The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
inferredcites →https://doi.org/10.2308/accr.1999.74.2.185openalex-extracted
Does Forecast Accuracy Matter to Security Analysts?
inferredcites →https://doi.org/10.2308/accr.2002.77.2.415openalex-extracted
International Diversification and Analysts' Forecast Accuracy and Bias
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.1openalex-extracted
The Balance Sheet as an Earnings Management Constraint
inferredcites →https://doi.org/10.2308/accr.2003.78.1.275openalex-extracted
The Effect of Information Complexity on Analysts' Use of That Information
inferredcites →https://doi.org/10.2308/accr.2003.78.2.491openalex-extracted
Earnings Management: New Evidence Based on Deferred Tax Expense
inferredcites →https://doi.org/10.2308/accr.2005.80.2.441openalex-extracted
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2006.81.3.617openalex-extracted
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
inferredcites →https://doi.org/10.2308/accr.2006.81.4.925openalex-extracted
The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?
inferredcites →https://doi.org/10.2308/accr.2009.84.4.1255openalex-extracted
Internal Audit Quality and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2010.85.5.1617openalex-extracted
Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts
inferredcites →https://doi.org/10.2308/tar-9611271989openalex-extracted
Corporate Disclosure Policy and Analyst Behavior.
inferredcites →https://doi.org/10.2308/tar-9709240185openalex-extracted
Disclosure level and the cost of equity capital.
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.2405187openalex-extracted
Assessing the Accuracy of Small Firmss Internal Control Disclosures
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