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Labor Unemployment Insurance and Earnings Management
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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(85)90029-1openalex-extracted
The effect of bonus schemes on accounting decisions
inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-extracted
Debt covenant violation and manipulation of accruals
inferredcites →https://doi.org/10.1016/0165-4101(95)00404-1openalex-extracted
Stakeholders' implicit claims and accounting method choice
inferredcites →https://doi.org/10.1016/0304-405x(91)90025-fopenalex-extracted
Union negotiations and corporate policy A study of labor concessions in the domestic steel industry during the 1980s
inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.004openalex-extracted
An empirical analysis of auditor reporting and its association with abnormal accruals
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-extracted
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2010.06.003openalex-extracted
Pension plan accounting estimates and the freezing of defined benefit pension plans
inferredcites →https://doi.org/10.1016/j.jacceco.2011.11.003openalex-extracted
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
inferredcites →https://doi.org/10.1016/s0047-2727(00)00084-0openalex-extracted
Unemployment insurance benefit levels and consumption changes
inferredcites →https://doi.org/10.1016/s0165-4101(01)00004-0openalex-extracted
The use of accounting flexibility to reduce labor renegotiation costs and manage earnings
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-extracted
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1023/a:1024481916719openalex-extracted
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
inferredcites →https://doi.org/10.1086/298044openalex-extracted
Equilibrium Earnings, Turnover, and Unemployment: New Evidence
inferredcites →https://doi.org/10.1086/298104openalex-extracted
Compensating Differentials for Cyclical and Noncyclical Unemployment: The Interaction between Investors' and Employees' Risk Aversion
inferredcites →https://doi.org/10.1086/298249openalex-extracted
Compensating Wage Differentials and the Duration of Wage Loss
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-extracted
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1111/1475-679x.00083openalex-extracted
Large–Sample Evidence on the Debt Covenant Hypothesis
inferredcites →https://doi.org/10.1111/j.0013-0427.2005.00424.xopenalex-extracted
Financial Wealth, Consumption Smoothing and Income Shocks Arising from Job Loss
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00198.xopenalex-extracted
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00316.xopenalex-extracted
Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00373.xopenalex-extracted
Elections and Discretionary Accruals: Evidence from 2004
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00376.xopenalex-extracted
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
inferredcites →https://doi.org/10.2139/ssrn.1687108openalex-extracted
Employee Ownership and Firm Disclosure
inferredcites →https://doi.org/10.2139/ssrn.2185198openalex-extracted
Unemployment Insurance and Consumer Credit
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.298700openalex-extracted
An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-extracted
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2938349openalex-extracted
Unemployment Insurance and Unemployment Spells
inferredcites →https://doi.org/10.2307/3665543openalex-extracted
Corporate Stakeholders and Corporate Finance
inferredcites →https://doi.org/10.2308/accr.2002.77.3.483openalex-extracted
Management's Incentives to Avoid Negative Earnings Surprises
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-extracted
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.61openalex-extracted
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2003.78.3.611openalex-extracted
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
inferredcites →https://doi.org/10.2308/accr.2003.78.3.779openalex-extracted
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
inferredcites →https://doi.org/10.2308/accr.2005.80.2.441openalex-extracted
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-extracted
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-extracted
Detecting Earnings Management.
inferredcites →https://doi.org/10.3386/w12865openalex-extracted
Quasi-Experimental Evidence on the Effects of Unemployment Insurance from New York State
inferredcites →https://doi.org/10.3386/w18208openalex-extracted
Boarding a Sinking Ship? An Investigation of Job Applications to Distressed Firms
inferredcites →https://doi.org/10.3386/w4197openalex-extracted
Policy Lessons from the U.S. Unemployment Experiments
inferredcites →https://doi.org/10.3386/w4750openalex-extracted
The Consumption Smoothing Benefits of Unemployment Insurance
inferredcites →https://doi.org/10.1016/j.jfineco.2012.11.006openalex-snapshot
Labor unemployment risk and corporate financing decisions
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.26226/morressier.5f0c7d3058e581e69b05d129openalex-snapshot
Employees' Financial Wellness, Productivity, and Firms' Myopic Behavior
inferred← citeshttps://doi.org/10.26740/jaj.v13n2.p159-172openalex-snapshot
Corporate Risks and The Impact on Earnings Management
inferred← citeshttps://doi.org/10.32657/10356/72893openalex-snapshot
Political corruption and corporate earnings management
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