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Internal Performance Measures and Earnings Management: Evidence from Segment Earnings

https://doi.org/10.2308/tar-2019-0155
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms
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Risk-based forecasting and planning and management earnings forecasts
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Financial reporting changes and the internal information environment: Evidence from SFAS 142
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Measurement error, fixed effects, and false positives in accounting research
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Accounting earnings and cash flows as measures of firm performance
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Theory of the firm: Managerial behavior, agency costs and ownership structure
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Diversification's effect on firm value
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Investor protection under unregulated financial reporting
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Earnings Management through Real Activities Manipulation
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Determinants of weaknesses in internal control over financial reporting
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How Does Financial Reporting Quality Relate to Investment Efficiency
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Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
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A review of tax research
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Hometown advantage: The effects of monitoring institution location on financial reporting discretion
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Measuring Securities Litigation Risk
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Research in accounting for income taxes
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The importance of the internal information environment for tax avoidance
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Cost Shielding in Executive Bonus Plans
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Debt, diversification and earnings management
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The determinants of board structure☆
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Discretionary allocation of corporate income to segments
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Firm diversification and asymmetric information: evidence from analysts' forecasts and earnings announcements
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Handbook of Management Accounting Research
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Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
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The Role of Profitability in Divisional Decision Making and Performance Evaluation
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The drivers, consequences and policy implications of non-GAAP earnings reporting
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Large Shareholders and Corporate Control
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Tobin's q, Corporate Diversification, and Firm Performance
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Internal Capital Markets and Firm‐Level Compensation Incentives for Division Managers
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Cross-Subsidies, External Financing Constraints, and the Contribution of the Internal Capital Market to Firm Value
inferredcites →https://doi.org/10.1093/rfs/hhy128openalex-snapshot
External Equity Financing Shocks, Financial Flows, and Asset Prices
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Management Control Systems: Performance Measurement, Evaluation and Incentives
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Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
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Is It Inefficient Investment that Causes the Diversification Discount?
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Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
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Incorrect Inferences When Using Residuals as Dependent Variables
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Do Conglomerate Firms Allocate Resources Inefficiently Across Industries? Theory and Evidence
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Performance Incentives within Firms: The Effect of Managerial Responsibility
inferredcites →https://doi.org/10.1111/1911-3846.12284openalex-snapshot
The Relation Between Earnings Management and Non‐ GAAP Reporting
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00194.xopenalex-snapshot
Is There a Link between Executive Equity Incentives and Accounting Fraud?
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00251.xopenalex-snapshot
Assessing the Performance of Business Unit Managers
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00259.xopenalex-snapshot
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
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.1540-6261.1997.tb03811.xopenalex-snapshot
Agency Problems, Equity Ownership, and Corporate Diversification
inferredcites →https://doi.org/10.1111/j.1745-6622.1997.tb00140.xopenalex-snapshot
EVA AND DIVISIONAL PERFORMANCE MEASUREMENT: CAPTURING SYNERGIES AND OTHER ISSUES
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/jbfa.12298openalex-snapshot
Non-GAAP Reporting: Evidence from Academia and Current Practice
inferredcites →https://doi.org/10.1162/00335530360535162openalex-snapshot
Corporate Governance and Equity Prices
inferredcites →https://doi.org/10.1162/003355398555676openalex-snapshot
Are Internal capital Markets Efficient?
inferredcites →https://doi.org/10.1257/0002828041301498openalex-snapshot
Does Competition Destroy Ethical Behavior?
inferredcites →https://doi.org/10.1287/mnsc.2016.2672openalex-snapshot
Managerial Compensation in Multidivision Firms
inferredcites →https://doi.org/10.1506/586l-8dkt-3uyl-l9q4openalex-snapshot
Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards*
inferredcites →https://doi.org/10.1561/1400000025openalex-snapshot
Earnings Management, Conservatism, and Earnings Quality
inferredcites →https://doi.org/10.17310/ntj.2003.4.07openalex-snapshot
What Can We Infer about a Firm's Taxable Income from Its Financial Statements?
inferredcites →https://doi.org/10.2139/ssrn.1014107openalex-snapshot
Manipulation of Internal Performance Measures: Evidence from SFAS No. 131 Disclosures
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491414openalex-snapshot
Market Rewards Associated with Patterns of Increasing Earnings
inferredcites →https://doi.org/10.2308/acch-50709openalex-snapshot
Classification Shifting Using the “Corporate/Other” Segment
inferredcites →https://doi.org/10.2308/acch-51104openalex-snapshot
An Analysis of 'Little R' Restatements
inferredcites →https://doi.org/10.2308/accr-10195openalex-snapshot
Selection Models in Accounting Research
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-50575openalex-snapshot
Management Forecast Quality and Capital Investment Decisions
inferredcites →https://doi.org/10.2308/accr-50643openalex-snapshot
Information Environment and the Investment Decisions of Multinational Corporations
inferredcites →https://doi.org/10.2308/accr-51523openalex-snapshot
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr-51557openalex-snapshot
Forecasting Taxes: New Evidence from Analysts
inferredcites →https://doi.org/10.2308/accr-52001openalex-snapshot
Predicting Accruals Based on Cash-Flow Properties
inferredcites →https://doi.org/10.2308/accr.00000019openalex-snapshot
Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
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.2002.77.s-1.175openalex-snapshot
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
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.2005.80.2.441openalex-snapshot
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2005.80.3.751openalex-snapshot
Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment
inferredcites →https://doi.org/10.2308/accr.2006.81.5.963openalex-snapshot
Accounting Quality and Firm-Level Capital Investment
inferredcites →https://doi.org/10.2308/accr.2007.82.4.869openalex-snapshot
Segment Profitability and the Proprietary and Agency Costs of Disclosure
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.2008.83.6.1571openalex-snapshot
Does Earnings Management Affect Firms’ Investment Decisions?
inferredcites →https://doi.org/10.2308/accr.2009.84.4.1119openalex-snapshot
Promotions, Turnover, and Performance Evaluation: Evidence from the Careers of Division Managers

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Do Managers use a Multi-period, Coordinated Strategy involving Accrual Management Choices and Subsequent Earnings Forecasts to Inflate Expectations?
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The effect of auditor characteristics on the quality of segment disclosures of diversified firms
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Shadow-banking regulation and corporate earnings management: Evidence from China’s New Regulations on Asset Management
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The role of earnings quality and future returns: An illustrative simulation of rational decision model
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Audit committee effectiveness, audit quality and earnings management: evidence from Ghana
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Integrated versus financial statement-only audits in smaller firms
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Do managers use a multi‐period, coordinated strategy involving accrual management choices and subsequent earnings forecasts to inflate expectations?
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The Impact of Mandated Board Gender Diversity on Earnings Management: Evidence From California Senate Bill 826
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Informational Effects of Manufacturing Cost Disclosure: Evidence from Japan on Mandatory Expense Disaggregation
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