Earnings Management, Corporate Governance, and True Financial Performance

By Hassan Tehranian, Marcia Millon Cornett, Alan J. Marcus, Anthony Saunders. 2006

186 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c46919c51f276f4ef703591896711d0413c85d03

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. Jamie John McNutt
2. Hassan Tehranian
3. Marcia Millon Cornett
4. M. Belkhir
5. Jeong‐Bon Kim
6. Shams Pathan
7. Liandong Zhang
8. M. Skully

In Strategy and Management

1. Jamie John McNutt
2. Hassan Tehranian
3. Marcia Millon Cornett
4. Shams Pathan
5. Stergios Leventis
6. M. Skully

Citations in the corpus

• Corporate governance and earnings management at large U.S. bank holding companies (2009, background): “Opportunistic Earnings Management The opportunistic earnings management literature largely originated with Healy (1985), who concludes that managers use accruals to strategically manipulate bonus income.”
• Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2009, unknown): “Second, managers who feel more compelled to meet the earnings goals of the sophisticated PE sponsors for whom they work might, at least in principle, have greater motivation to manage earnings (Cornett et al. 2006).”