Earnings quality research: Advances, challenges and future research

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The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Since the development of generally accepted and empirically validated proxies is still evolving (DeFond, 2010), the majority of studies use multiple proxies to measure earnings management and accounting conservatism (e.g., Ahmed & Duellman, 2013; Francis et al., 2015; Krishnan and Parsons, 2008).”
Readability of 10‐K Reports and Stock Price Crash Risk (2019, unknown): “Our study 5 extends this line of research by showing that the textual complexity of financial reports is associated with a higher incidence of stock price crashes, which potentially significantly destroy shareholder welfare (DeFond 2010).”
The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “Recent literature also provides evidence consistent with an increase in foreign institutional equity ownership among companies using IFRS versus local GAAP (DeFond, 2010).”
Bank Loan Loss Provisions Research: A Review (2017, background): “Unlike construct validity issues commonly associated with estimating accruals (DeFond, 2010),(6) the measures (or proxies) used to measure discretionary LLPs and its determinants in most LLP models have low construct validity problems because there have been some serious commitment among academics a”