To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games

By Lawrence D. Brown, A. Pinello. 2007

191 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4818b36f0bd0954e9e9722877d51921e26cb694f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Daniel W. Collins
2. Weili Ge
3. John M. McInnis
4. Catherine Schrand
5. David A. Wood
6. Patricia M. Dechow
7. Gilles Hilary
8. Douglas F. Prawitt

In Finance

1. Rencheng Wang
2. Benjamin Segal
3. David A. Wood
4. Douglas F. Prawitt
5. Charles Hsu
6. Gilles Hilary
7. Catherine Schrand
8. John M. McInnis

In Strategy and Management

1. Daniel W. Collins
2. Weili Ge
3. John M. McInnis
4. David A. Wood
5. Catherine Schrand
6. Gilles Hilary
7. Douglas F. Prawitt
8. Patricia M. Dechow

Citations in the corpus

• The Bright Side of Managerial Over-Optimism (2016, methodology): “We follow Kothari et al. (2005) and Brown and Pinello (2007) to calculate as the residual from the following regression estimated with quarterly data for all COMPUSTAT firms in each industry-year (industry and firm subscripts omitted): Electronic copy available at:…”
• INTERNAL AUDIT QUALITY AND EARNINGS MANAGEMENT (2009, background): “Further, year-end financial audit work by external auditors appears to play a role in moderating earnings management by minimizing managers’ opportunities to manage earnings in the fourth quarter (Brown and Pinello 2007).”
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “The Brown and Pinello (2007) finding of a stronger kink in the distribution of earnings around the consensus analyst forecast in interim quarters conflicts with the previously discussed evidence of a stronger kink around zero in the fourth quarter (Kerstein and Rai, 2007; Jacob and Jorgensen, 2007).”
• Auditor Style and Financial Statement Comparability (2014, unknown): “March 2014 7 The earnings covariation metric uses quarterly earnings data and the observable effects of the auditor on comparability may be weaker in quarterly data compared to annual earnings because only the annual earnings are subject to a full-scope audit (Brown and Pinello 2007).”
• The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating (2011, background): “Recent research indicates that the Sarbanes-Oxley Act led to reduced earnings management through accruals (Cohen et al., 2008) and that annual audits help curb benchmark-beating behavior (Brown and Pinello, 2007).”