On Earnings Management

By Junling Qiu. 2010

482 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/42cd1e7e8be5ef73e14ee3e0f77fd0f1c4034c9e

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Citations in the corpus

The effects of financial reporting and disclosure on corporate investment: A review (2019, background): “Shroff et al. (2014) argue that disclosures by peer firms in the countries where an MNC’s subsidiaries are located leads to a more transparent information environment at the location of the subsidiary, which reduces information asymmetry between MNC parents and their foreign subsidiaries.”
The influence of board independence, competency and ownership on earnings management in Malaysia (2009, background): “Schipper (1989) defines this practice as “purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain”.”
The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “Burgstahler and Eames (2003) find that analysts' forecasts reflect a general awareness of firms' incentives to manage earnings in order to barely avoid reporting losses, but the study finds no evidence that analysts can anticipate which firms will engage in this behavior. In the context of the Tax R”
Institutional investors, shareholder activism, and earnings management (2011, methodology): “…often require the exercise of business judgment, such as when selecting a particular accounting method or applying different estimations within the method (Schipper, 1989, Bradshaw et al., 2001), managers have the opportunity to shape financial reports in a desirable direction (Jensen, 2001).”
Are Socially Responsible Managers Really Ethical? Exploring the Relationship between Earnings Management and Corporate Social Responsibility (2008, methodology): “to enhance financial performance (Luoma and Goodstein, 1999). However, our proposal is consistent with some prominent finance scholars who have questioned the positive effect of stakeholder orientation on corporate governance. Notably, Williamson (1993), Tirole (2001), and Jensen (2001) argue that a”