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Economic Policy Uncertainty and Earnings Management

https://doi.org/10.2139/ssrn.5429174
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Does firm-level political risk influence earnings management?
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The effect of bonus schemes on accounting decisions
inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-snapshot
Debt covenant violation and manipulation of accruals
inferredcites →https://doi.org/10.1016/0165-4101(96)00422-3openalex-snapshot
Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms
inferredcites →https://doi.org/10.1016/j.iref.2013.05.011openalex-snapshot
Firm size, timing, and earnings management of seasoned equity offerings
inferredcites →https://doi.org/10.1016/j.iref.2020.01.006openalex-snapshot
How does economic policy uncertainty affect corporate Innovation?–Evidence from China listed companies
inferredcites →https://doi.org/10.1016/j.jacceco.2003.11.001openalex-snapshot
Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts
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.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jbusres.2018.10.001openalex-snapshot
Policy uncertainty and firm cash holdings
inferredcites →https://doi.org/10.1016/j.jcorpfin.2016.08.007openalex-snapshot
Political uncertainty and cash holdings: Evidence from China
inferredcites →https://doi.org/10.1016/j.jfineco.2016.01.034openalex-snapshot
Political uncertainty and investment: Causal evidence from U.S. gubernatorial elections
inferredcites →https://doi.org/10.1016/j.jinteco.2016.08.004openalex-snapshot
Policy uncertainty, irreversibility, and cross-border flows of capital
inferredcites →https://doi.org/10.1016/j.jmacro.2013.10.006openalex-snapshot
Economic policy uncertainty and firm-level investment
inferredcites →https://doi.org/10.1016/j.ribaf.2023.101887openalex-snapshot
Economic policy uncertainty, institutional environments, and corporate cash holdings
inferredcites →https://doi.org/10.1016/s0165-4101(01)00010-6openalex-snapshot
Does size matter? The influence of large clients on office-level auditor reporting decisions
inferredcites →https://doi.org/10.1017/s0022109017000862openalex-snapshot
Political Uncertainty and IPO Activity: Evidence from U.S. Gubernatorial Elections
inferredcites →https://doi.org/10.1023/a:1014517102230openalex-snapshot
The Influence of Long-Term Performance Plans on Earnings Management and Firm Performance
inferredcites →https://doi.org/10.1086/209601openalex-snapshot
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1111/0022-1082.00079openalex-snapshot
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
inferredcites →https://doi.org/10.1111/acfi.12674openalex-snapshot
Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China
inferredcites →https://doi.org/10.1111/acfi.12968openalex-snapshot
Real earnings management: A review of the international literature
inferredcites →https://doi.org/10.1111/j.1467-8683.2012.00920.xopenalex-snapshot
Monitoring the Monitors: The Effect of Banking Industry Reform on Earnings Management Behavior in an Emerging Market
inferredcites →https://doi.org/10.1111/j.1540-6261.2011.01707.xopenalex-snapshot
Political Uncertainty and Corporate Investment Cycles
inferredcites →https://doi.org/10.1111/j.1911-3846.1994.tb00434.xopenalex-snapshot
Accounting Choices of Issuers of Initial Public Offerings*
inferredcites →https://doi.org/10.1177/0148558x0001500401openalex-snapshot
Earnings Management: The Effect of Ex Ante Earnings Expectations
inferredcites →https://doi.org/10.1506/car.26.4.4openalex-snapshot
On the Analysis of Firms' Cash Flows*
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
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.s-1.1openalex-snapshot
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
inferredcites →https://doi.org/10.2308/accr.2001.76.1.1openalex-snapshot
Does the Use of Financial Derivatives Affect Earnings Management Decisions?
inferredcites →https://doi.org/10.2308/accr.2002.77.4.755openalex-snapshot
Insider Trading, Earnings Quality, and Accrual Mispricing
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.1openalex-snapshot
The Balance Sheet as an Earnings Management Constraint
inferredcites →https://doi.org/10.2308/accr.2003.78.3.611openalex-snapshot
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
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