The Effect of Earnings Management on the Value Relevance of Accounting Information

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A Review of the Value Relevance Literature (2009, methodology): “Prior research has, according to Marquardt and Wiedman [56], identified this as a situation in which managers may have both the incentives and opportunity to manage earnings.”
The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013, background): “Marquardt and Wiedman (2004) investigated the effect of earnings management on the value relevance of net income and book value in determining equity values.”
Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China (2011, unknown): “the time of equity offerings (Teoh et al., 1998; Marquardt and Wiedman, 2004).”
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, unknown): “…interest in classification shifting (McVay 2006, Choi et al. 2007) in response to evidence on investors’ increasing reliance on adjusted measures of profitability to assess firm performance (Bradshaw and Sloan 2002, Bhattacharya et al. 2003, Brown and Sivakumar 2003, Lougee and Marquardt 2004).”