On the public citation graph

The Relation between Internal Forecasting Sophistication and Accounting Misreporting

https://doi.org/10.2308/jmar-2020-072
0 signed · 102 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-013-9247-6openalex-snapshot
CEO tenure and the performance-turnover relation
inferredcites →https://doi.org/10.1007/s11142-017-9396-0openalex-snapshot
Risk-based forecasting and planning and management earnings forecasts
inferredcites →https://doi.org/10.1016/0165-4101(86)90010-8openalex-snapshot
Why do managers voluntarily release earnings forecasts?
inferredcites →https://doi.org/10.1016/0361-3682(90)90021-lopenalex-snapshot
The effects of financial controls on data manipulation and management Myopia
inferredcites →https://doi.org/10.1016/0737-6782(93)90052-ropenalex-snapshot
Factors Affecting New Product Forecasting Accuracy in New Firms
inferredcites →https://doi.org/10.1016/j.aos.2005.01.003openalex-snapshot
Assessing the quality of evidence in empirical management accounting research: The case of survey studies
inferredcites →https://doi.org/10.1016/j.aos.2017.04.002openalex-snapshot
Organization identity and earnings manipulation
inferredcites →https://doi.org/10.1016/j.aos.2018.06.001openalex-snapshot
The use of a single budget or separate budgets for planning and performance evaluation
inferredcites →https://doi.org/10.1016/j.ijforecast.2007.02.005openalex-snapshot
Organizational factors in sales forecasting management
inferredcites →https://doi.org/10.1016/j.ijpe.2006.12.004openalex-snapshot
Forecasting practices: Empirical evidence and a framework for research
inferredcites →https://doi.org/10.1016/j.ijpe.2012.02.022openalex-snapshot
Best practices in demand forecasting: Tests of universalistic, contingency and configurational theories
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.2007.04.004openalex-snapshot
Intra-year shifts in the earnings distribution and their implications for earnings management
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.jacceco.2011.11.003openalex-snapshot
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
inferredcites →https://doi.org/10.1016/j.jacceco.2012.07.001openalex-snapshot
Assessing methods of identifying management forecasts: CIG vs. researcher collected
inferredcites →https://doi.org/10.1016/j.jacceco.2013.01.001openalex-snapshot
Firms' use of accounting discretion to influence their credit ratings
inferredcites →https://doi.org/10.1016/j.jacceco.2013.05.004openalex-snapshot
Earnings quality: Evidence from the field
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.005openalex-snapshot
The importance of the internal information environment for tax avoidance
inferredcites →https://doi.org/10.1016/j.jacceco.2014.11.004openalex-snapshot
CEO tenure and earnings management
inferredcites →https://doi.org/10.1016/j.jfineco.2003.08.004openalex-snapshot
Earnings management and the market performance of acquiring firms
inferredcites →https://doi.org/10.1016/j.jfineco.2014.05.010openalex-snapshot
The value of corporate culture
inferredcites →https://doi.org/10.1016/j.mar.2004.08.001openalex-snapshot
Multiple facets of budgeting: an exploratory analysis
inferredcites →https://doi.org/10.1016/j.mar.2009.10.003openalex-snapshot
Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice
inferredcites →https://doi.org/10.1016/s0165-4101(01)00026-xopenalex-snapshot
Assessing empirical research in managerial accounting: a value-based management perspective
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/s0361-3682(02)00026-0openalex-snapshot
Mapping management accounting: graphics and guidelines for theory-consistent empirical research
inferredcites →https://doi.org/10.1037//0022-3514.51.6.1173openalex-snapshot
The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.
inferredcites →https://doi.org/10.1080/09638180.2012.758596openalex-snapshot
A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective
inferredcites →https://doi.org/10.1086/209601openalex-snapshot
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1093/oxfordhb/9780199935406.013.10openalex-snapshot
Organizational Design and Control Choices
inferredcites →https://doi.org/10.1111/1468-0262.00438openalex-snapshot
A Conditional Likelihood Ratio Test for Structural Models
inferredcites →https://doi.org/10.1111/1475-679x.12104openalex-snapshot
Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
inferredcites →https://doi.org/10.1111/1911-3846.12222openalex-snapshot
Budgeting in Times of Economic Crisis
inferredcites →https://doi.org/10.1111/1911-3846.12330openalex-snapshot
Parents’ Use of Subsidiaries to “Push Down” Earnings Management: Evidence from Italy
inferredcites →https://doi.org/10.1111/1911-3846.12468openalex-snapshot
Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits
inferredcites →https://doi.org/10.1111/j.1467-629x.2009.00305.xopenalex-snapshot
An exploratory study of operational reasons to budget
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.1475-679x.2006.00206.xopenalex-snapshot
Why Do Managers Voluntarily Issue Cash Flow Forecasts?
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00303.xopenalex-snapshot
On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00343.xopenalex-snapshot
CFO Fiduciary Responsibilities and Annual Bonus Incentives
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00430.xopenalex-snapshot
Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts
inferredcites →https://doi.org/10.1111/j.1745-6622.2010.00298.xopenalex-snapshot
Financial Planning and Investor Communications at GE (With a Look at Why We Ended Earnings Guidance)*
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00489.xopenalex-snapshot
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01097.xopenalex-snapshot
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01183.xopenalex-snapshot
Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?
inferredcites →https://doi.org/10.1111/jbfa.12270openalex-snapshot
How are analysts’ forecasts affected by high uncertainty?
inferredcites →https://doi.org/10.1177/002224378101800104openalex-snapshot
Evaluating Structural Equation Models with Unobservable Variables and Measurement Error
inferredcites →https://doi.org/10.1177/0049124100029002001openalex-snapshot
Impact of a Confounding Variable on a Regression Coefficient
inferredcites →https://doi.org/10.1198/000313007x219996openalex-snapshot
Black Swans and the Domains of Statistics
inferredcites →https://doi.org/10.1506/car.25.3.3openalex-snapshot
Budgets, Internal Reports, and Manager Forecast Accuracy*
inferredcites →https://doi.org/10.2139/ssrn.1004125openalex-snapshot
Does the Adoption of Rolling Forecasts Improve Planning? An Empirical Investigation of the Consequences of Rolling Forecasts
inferredcites →https://doi.org/10.2139/ssrn.2989620openalex-snapshot
Earnings Management, Timeliness, and Corporate Information Systems
inferredcites →https://doi.org/10.2307/1913827openalex-snapshot
Specification Tests in Econometrics
inferredcites →https://doi.org/10.2307/2392857openalex-snapshot
The Organizational Bases of Ethical Work Climates
inferredcites →https://doi.org/10.2307/2490009openalex-snapshot
The Effect of Different Types of Competition on the Use of Management Controls
inferredcites →https://doi.org/10.2307/2491347openalex-snapshot
The Joint Effect of Management's Prior Forecast Accuracy and the Form of Its Financial Forecasts on Investor Judgment
inferredcites →https://doi.org/10.2307/j.ctvcm4j72openalex-snapshot
Mostly Harmless Econometrics
inferredcites →https://doi.org/10.2308/acch.2005.19.3.137openalex-snapshot
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
inferredcites →https://doi.org/10.2308/accr-10129openalex-snapshot
The Learning Effects of Monitoring
inferredcites →https://doi.org/10.2308/accr-10168openalex-snapshot
Accounting Decentralization and Performance Evaluation of Business Unit Managers
inferredcites →https://doi.org/10.2308/accr-10196openalex-snapshot
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
inferredcites →https://doi.org/10.2308/accr-50220openalex-snapshot
Management Forecast Accuracy and CEO Turnover
inferredcites →https://doi.org/10.2308/accr-50575openalex-snapshot
Management Forecast Quality and Capital Investment Decisions
inferredcites →https://doi.org/10.2308/accr-51842openalex-snapshot
Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality
inferredcites →https://doi.org/10.2308/accr-51892openalex-snapshot
Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans
inferredcites →https://doi.org/10.2308/accr-52396openalex-snapshot
Influential Observations and Inference in Accounting Research
inferredcites →https://doi.org/10.2308/accr.2004.79.3.545openalex-snapshot
Determinants of Control System Design in Divisionalized Firms
inferredcites →https://doi.org/10.2308/accr.2006.81.1.83openalex-snapshot
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
inferredcites →https://doi.org/10.2308/accr.2007.82.1.265openalex-snapshot
Introducing the First Management Control Systems: Evidence from the Retail Sector
inferredcites →https://doi.org/10.2308/accr.2007.82.4.907openalex-snapshot
Management Control Systems in Early-Stage Startup Companies
inferredcites →https://doi.org/10.2308/accr.2008.83.1.217openalex-snapshot
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
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.2008.83.6.1487openalex-snapshot
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
inferredcites →https://doi.org/10.2308/accr.2009.84.1.99openalex-snapshot
Do Managers Time Securitization Transactions to Obtain Accounting Benefits?
inferredcites →https://doi.org/10.2308/accr.2009.84.4.1233openalex-snapshot
Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1131openalex-snapshot
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
inferredcites →https://doi.org/10.2308/jiar.2005.4.1.23openalex-snapshot
The Association between Macroeconomic Uncertainty and Analysts' Forecast Accuracy
inferredcites →https://doi.org/10.2308/jmar-50802openalex-snapshot
The Multiple Roles of the Finance Organization: Determinants, Effectiveness, and the Moderating Influence of Information System Integration
inferredcites →https://doi.org/10.2308/jmar-51860openalex-snapshot
Challenging Issues in Survey Research: Discussion and Suggestions
inferredcites →https://doi.org/10.2308/jmar-51995openalex-snapshot
Construct Validity in Survey-Based Management Accounting and Control Research
inferredcites →https://doi.org/10.2308/tar-2018-0559openalex-snapshot
The Folly of Forecasting: The Effects of a Disaggregated Demand Forecasting System on Forecast Error, Forecast Positive Bias, and Inventory Levels
inferredcites →https://doi.org/10.2466/pr0.1993.73.2.667openalex-snapshot
The Ethical Climate Questionnaire: An Assessment of its Development and Validity

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.3449178openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.3904171openalex-extracted
Sooner is better than later: The effect of forecast disaggregation on the year-over-year improvement in demand forecast revisions
inferred← citeshttps://doi.org/10.2139/ssrn.3994928openalex-extracted
Determinants of Choice of Appraisal Methods for Investment Appraisal by Firms in Ghana: A Study of Selected Firms, in Kumasi
inferred← citeshttps://doi.org/10.2139/ssrn.4812512openalex-extracted
Digitalization of the Finance Function: Automation, Analytics, and Finance Function Effectiveness
inferred← citeshttps://doi.org/10.1007/s00170-024-13874-4openalex-snapshot
Improving operations through a lean AI paradigm: a view to an AI-aided lean manufacturing via versatile convolutional neural network
inferred← citeshttps://doi.org/10.1007/s00170-024-14505-8openalex-snapshot
Evaluating the fidelity of statistical forecasting and predictive intelligence by utilizing a stochastic dataset
inferred← citeshttps://doi.org/10.1016/j.mar.2021.100781openalex-snapshot
Management control systems and real earnings management: Effects on firm performance
inferred← citeshttps://doi.org/10.1016/j.mar.2022.100815openalex-snapshot
Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation
inferred← citeshttps://doi.org/10.1016/j.mar.2025.100942openalex-snapshot
Digitalization of the finance function: Automation, analytics, and finance function effectiveness
inferred← citeshttps://doi.org/10.1080/09638180.2023.2213258openalex-snapshot
Innovative Data – Use-cases in Management Accounting Research and Practice
inferred← citeshttps://doi.org/10.1108/jaoc-05-2025-0159openalex-snapshot
Association between feedforward control and accounting misreporting: the moderating role of relational capital
inferred← citeshttps://doi.org/10.1108/rege-01-2026-0016openalex-snapshot
Budget–forecast responsiveness, forecast use and management control effectiveness
inferred← citeshttps://doi.org/10.1111/1475-679x.70003openalex-snapshot
Internal Forecasts in Multi‐Location Firms
inferred← citeshttps://doi.org/10.2139/ssrn.4879806openalex-snapshot
The Effects of Top Management Team Age Diversity During a Crisis: Evidence from the COVID-19 Pandemic
inferred← citeshttps://doi.org/10.2139/ssrn.5414199openalex-snapshot
Thoughts on Management Accounting Research at The Accounting Review's Centennial
inferred← citeshttps://doi.org/10.2308/jmar-10784openalex-snapshot
Managerial Accounting for Decision-Making and Planning
inferred← citeshttps://doi.org/10.2308/jmar-2023-001openalex-snapshot
Budgetary Participation and Top Managers’ Earnings Forecasts
inferred← citeshttps://doi.org/10.2308/jmar-2023-057openalex-snapshot
The Effects of Top Management Team Age Diversity During a Crisis: Evidence from the COVID-19 Pandemic
inferred← citeshttps://doi.org/10.52153/prj1230006openalex-snapshot
Editorial: Unethical Behaviours and Management Controls: Issues and Challenges to Management Accounting
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.