The ValueReporting Revolution: Moving Beyond the Earnings Game

By R. Eccles, Robert H. Herz, E. Keegan, D. Phillips. 2001

186 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d8d9eae898328744877bffcddad56c79e1b056c0

How researchers see this paper

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

In Economics and Econometrics

Citations in the corpus

The influence of board independence, competency and ownership on earnings management in Malaysia (2009, background): “The interests, among others, are bonus incentive and avoidance of debt covenant violations (Healy, 1985; Sweeney, 1994; DeFond & Jiambalvo, 1994; Holthausen et al., 1995; Guidry et al., 1999; and Eccles, 2001).”
Ownership Structure and Earnings Management in Malaysian Listed Companies: The Size Effect (2008, background): “However, as managers are rational they tend to make choices that can create maximum benefit Salsiah Mohd Ali, Norman Mohd Salleh and Mohamat Sabri Hassan for themselves (Watts & Zimmerman 1986; Eccles 2001; Patten & Trompeter 2003).”
Intellectual capital disclosure, cost of finance and firm value (2009, background): “financial analysts) therefore increasingly demand firms to voluntarily disclose their intellectual resources to be able to judge firm’s performance and value (Eccles et al., 2001; Upton, 2001).”
The explanatory factors of intellectual capital disclosure to financial analysts (2005, background): “According to Eccles et al. (2001), capital markets are looking for more reliable information regarding knowledge resources in a company, such as risk factors, strategic direction, managerial qualities, innovatory skills, experience, and integrity.”
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? (2011, unknown): “Interactions between firms and stock market participants over the communication of earnings numbers are often described as a game (Eccles et al. 2001, Fuller and Jensen 2005, Bartov and Cohen 2009).”
Quality versus Quantity: The Case of Forward-Looking Disclosure (2008, unknown): “The demand for disclosure on the performance of listed companies has increased in recent times (Healy & Palepu [2001]) and the failures of large companies listed on the most important stock exchanges have placed extra pressure on standard setters and listed companies for an increase in the quality o”
Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information (2009, background): “Numerous contributions suggest that enhancing the transparency of corporate reporting can be achieved by disclosing segment information (Eccles et al. 2001, p. 213), e.g. on market metrics (Ambler et al. 2001) or in the form of entity-level and process- or departmentfocused measures (KPMG 2001, p.…”
Corporate and Integrated Reporting: A Functional Perspective (2014, unknown): “The growing base of intangible assets that are not measured on the balance sheet is frequently cited as a failure of financial reporting to perform its information function (Amir and Lev 1996; Eccles et al. 2001).”
How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Similarly Bob Herz and Mary Keegan wrote disparagingly about what they called ‘The Earnings Game’ (see Eccles et al. 2001).”
The relevance of intellectual capital disclosure: A paradox? (2003, background): “Various studies of investors’ and analysts’ requests for information indicate a substantial difference between the type of information found in companies’ annual reports and the type of information demanded by the market (e.g. Eccles et al., 2001; Eccles and Mavrinac, 1995).”
Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog (2001, unknown): “Several practitioners (e.g., Kaplan and Norton, 1996; Eccles et al., 2001) have called for a reporting framework that integrates traditional financial measures and leading indicators.”