-
1
-
-
0742304035
-
Biased forecasts or biased earnings? The role of reported earnings in explaining apparent optimism and inefficiency in analysts' earnings forecasts
-
Abarbanell, J., and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent optimism and inefficiency in analysts' earnings forecasts. Journal of Accounting and Economics 36: 105-146.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 105-146
-
-
Abarbanell, J.1
Lehavy, R.2
-
3
-
-
0003104267
-
The implementation of accounting objectives - An application to extraordinary items
-
Barnea, A., J. Ronen, and S. Sadan. 1975. The implementation of accounting objectives - An application to extraordinary items. The Accounting Review 50: 58-68.
-
(1975)
The Accounting Review
, vol.50
, pp. 58-68
-
-
Barnea, A.1
Ronen, J.2
Sadan, S.3
-
4
-
-
2442651011
-
An alternative interpretation of the discontinuity in earnings distributions
-
Stanford University
-
Beaver, W., M. McNichols, and K. Nelson. 2004. An alternative interpretation of the discontinuity in earnings distributions. Working paper, Stanford University.
-
(2004)
Working Paper
-
-
Beaver, W.1
McNichols, M.2
Nelson, K.3
-
8
-
-
29244483408
-
Do executive stock options generate incentives for earnings management? Evidence from accounting restatements
-
Burns, N., and S. Kedia. 2006. Do executive stock options generate incentives for earnings management? Evidence from accounting restatements. Journal of Financial Economics 79: 35-67.
-
(2006)
Journal of Financial Economics
, vol.79
, pp. 35-67
-
-
Burns, N.1
Kedia, S.2
-
9
-
-
18944390386
-
Equity incentives an earnings management
-
Cheng, Q., and T. Warfield. 2005. Equity incentives an earnings management. The Accounting Review 80: 441-476.
-
(2005)
The Accounting Review
, vol.80
, pp. 441-476
-
-
Cheng, Q.1
Warfield, T.2
-
10
-
-
0000510636
-
Strategic information transmission
-
Crawford, V., and J. Sobel. 1982. Strategic information transmission. Econometrica 50: 1431-1451.
-
(1982)
Econometrica
, vol.50
, pp. 1431-1451
-
-
Crawford, V.1
Sobel, J.2
-
11
-
-
0742329263
-
Why are earnings kinky? An examination of the earnings management explanation
-
Dechow, P. M., S. A. Richardson, and A. I. Tuna. 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies 8: 355-384.
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 355-384
-
-
Dechow, P.M.1
Richardson, S.A.2
Tuna, A.I.3
-
14
-
-
84984198819
-
The effect of investment banking relationships on financial analysts' earnings forecasts and investment recommendations
-
Dugar, A., and S. Nathan. 1995. The effect of investment banking relationships on financial analysts' earnings forecasts and investment recommendations. Contemporary Accounting Research 12: 131-160.
-
(1995)
Contemporary Accounting Research
, vol.12
, pp. 131-160
-
-
Dugar, A.1
Nathan, S.2
-
15
-
-
23944509011
-
Earnings management? the shapes of the frequency distributions of earnings metrics are not evidence ipso facto
-
Durtschi, C., and P. Easton. 2005. Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. Journal of Accounting Research 43: 557-592.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 557-592
-
-
Durtschi, C.1
Easton, P.2
-
16
-
-
0000185032
-
Earnings management in an overlapping generations model
-
Dye, R. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26: 195-235.
-
(1988)
Journal of Accounting Research
, vol.26
, pp. 195-235
-
-
Dye, R.1
-
17
-
-
0036026435
-
Classifications manipulation and Nash accounting standards
-
_. 2002. Classifications manipulation and Nash accounting standards. Journal of Accounting Research 40: 1125-1162.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 1125-1162
-
-
-
18
-
-
0030306389
-
Multiple control systems, accrual accounting and earnings management
-
Evans, J., and S. Sridhar. 1996. Multiple control systems, accrual accounting and earnings management. Journal of Accounting Research 34: 45-66.
-
(1996)
Journal of Accounting Research
, vol.34
, pp. 45-66
-
-
Evans, J.1
Sridhar, S.2
-
19
-
-
27844569369
-
Economic effects of tightening accounting standards to restrict earnings management
-
Ewert, R., and A. Wagenhofer. 2005. Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review 80: 1101.
-
(2005)
The Accounting Review
, vol.80
, pp. 1101
-
-
Ewert, R.1
Wagenhofer, A.2
-
21
-
-
0000090836
-
Perfect Bayesian and sequential equilibrium
-
Fudenberg, D., and J. Tirole. 1991. Perfect Bayesian and sequential equilibrium. Journal of Economic Theory 53: 236-260.
-
(1991)
Journal of Economic Theory
, vol.53
, pp. 236-260
-
-
Fudenberg, D.1
Tirole, J.2
-
22
-
-
84937291540
-
A theory of income and dividend smoothing based on incumbency rents
-
_, and _. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103: 75-93.
-
(1995)
Journal of Political Economy
, vol.103
, pp. 75-93
-
-
-
23
-
-
3042983496
-
Income smoothing behavior under selected stochastic processes
-
Gonedes, N. J. 1972. Income smoothing behavior under selected stochastic processes. Journal of Business 45: 570-584.
-
(1972)
Journal of Business
, vol.45
, pp. 570-584
-
-
Gonedes, N.J.1
-
24
-
-
0141908268
-
Why do firms smooth earnings?
-
Goel, A., and A. V. Thakor. 2003. Why do firms smooth earnings? Journal of Business 76: 151-192.
-
(2003)
Journal of Business
, vol.76
, pp. 151-192
-
-
Goel, A.1
Thakor, A.V.2
-
25
-
-
33747453183
-
A model of professional advice
-
Stanford University
-
Guttman, I., Kadan O., and E. Kandel. 2006. A model of professional advice. Working paper, Stanford University.
-
(2006)
Working Paper
-
-
Guttman, I.1
Kadan, O.2
Kandel, E.3
-
26
-
-
46549101724
-
The effect of bonus schemes on accounting decisions
-
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7: 85-107.
-
(1985)
Journal of Accounting and Economics
, vol.7
, pp. 85-107
-
-
Healy, P.M.1
-
27
-
-
0001574630
-
A review of the earnings management literature and its implications for standard setting
-
_, and J. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13: 365-383.
-
(1999)
Accounting Horizons
, vol.13
, pp. 365-383
-
-
Wahlen, J.1
-
29
-
-
33846594845
-
Conflicts of interest and stock recommendations - The effect of the global settlement and related regulations
-
Washington University in St. Louis
-
Kadan, O., Madureira L., Wang R., and T. Zach. 2005. Conflicts of interest and stock recommendations - The effect of the global settlement and related regulations. Working paper, Washington University in St. Louis.
-
(2005)
Working Paper
-
-
Kadan, O.1
Madureira, L.2
Wang, R.3
Zach, T.4
-
30
-
-
33747452135
-
Executive stock options and earnings management, a theoretical and empirical analysis
-
Washington University in St. Louis
-
_, and J. Yang. 2005. Executive stock options and earnings management, a theoretical and empirical analysis. Working paper, Washington University in St. Louis.
-
(2005)
Working Paper
-
-
Yang, J.1
-
31
-
-
0000558986
-
Sequential equilibria
-
Kreps, D. M., and R. Wilson. 1982. Sequential equilibria. Econometrica 50: 863-894.
-
(1982)
Econometrica
, vol.50
, pp. 863-894
-
-
Kreps, D.M.1
Wilson, R.2
-
32
-
-
0000379726
-
Income smoothing as rational equilibrium behavior
-
Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. The Accounting Review 59: 604-18.
-
(1984)
The Accounting Review
, vol.59
, pp. 604-618
-
-
Lambert, R.A.1
-
33
-
-
0003225259
-
Contracting theory and accounting
-
_. 2001. Contracting theory and accounting. Journal of Accounting and Economics 32: 3-87.
-
(2001)
Journal of Accounting and Economics
, vol.32
, pp. 3-87
-
-
-
34
-
-
0038845431
-
Rationality and analysts forecast bias
-
Lim, T. 2001. Rationality and analysts forecast bias. Journal of Finance 56: 369-385.
-
(2001)
Journal of Finance
, vol.56
, pp. 369-385
-
-
Lim, T.1
-
35
-
-
0001250001
-
Underwriting relationships, analysts' earnings forecasts and investment recommendations
-
Lin, H., and M. McNichols. 1998. Underwriting relationships, analysts' earnings forecasts and investment recommendations. Journal of Accounting and Economics 25: 101-127.
-
(1998)
Journal of Accounting and Economics
, vol.25
, pp. 101-127
-
-
Lin, H.1
McNichols, M.2
-
36
-
-
0033442404
-
Conflict of interest and credibility of underwriter analyst recommendations
-
Michaely, R., and K. Womack. 1999. Conflict of interest and credibility of underwriter analyst recommendations. Review of Financial Studies 12: 653-686.
-
(1999)
Review of Financial Studies
, vol.12
, pp. 653-686
-
-
Michaely, R.1
Womack, K.2
-
37
-
-
0033240446
-
Does forecast accuracy matter to security analysts?
-
Mikhail, M., B. Walther, and R. Willis. 1999. Does forecast accuracy matter to security analysts? The Accounting Review 74: 185-200.
-
(1999)
The Accounting Review
, vol.74
, pp. 185-200
-
-
Mikhail, M.1
Walther, B.2
Willis, R.3
-
40
-
-
0000545798
-
Earnings management and the performance of seasoned equity offerings
-
Rangan, S. 1998. Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics 50: 101-122.
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 101-122
-
-
Rangan, S.1
-
41
-
-
0000785522
-
Informational equilibrium
-
Riley, J. G. 1979. Informational equilibrium. Econometrica 47: 331-359.
-
(1979)
Econometrica
, vol.47
, pp. 331-359
-
-
Riley, J.G.1
-
42
-
-
0003723686
-
-
Reading, MA: Edison-Wesley Publishing Company
-
Ronen, J., and S. Sadan. 1981. Smoothing Income Numbers: Objectives, Means, and Implications. Reading, MA: Edison-Wesley Publishing Company.
-
(1981)
Smoothing Income Numbers: Objectives, Means, and Implications
-
-
Ronen, J.1
Sadan, S.2
-
43
-
-
0035600704
-
Reporting discretion and private information communication through earnings
-
Sankar, M., and K. R. Subramanyam. 2001. Reporting discretion and private information communication through earnings. Journal of Accounting Research 39: 365-386.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 365-386
-
-
Sankar, M.1
Subramanyam, K.R.2
-
44
-
-
0008697531
-
Do firms mislead investors by overstating earnings before seasoned equity offerings?
-
Shivakumar, L. 2000. Do firms mislead investors by overstating earnings before seasoned equity offerings? Journal of Accounting and Economics 29: 339-371.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 339-371
-
-
Shivakumar, L.1
-
45
-
-
84960562707
-
Efficient capital markets, inefficient firms: A model of myopic corporate behavior
-
Stein, J. C. 1989. Efficient capital markets, inefficient firms: A model of myopic corporate behavior. Quarterly Journal of Economics 104: 655-669.
-
(1989)
Quarterly Journal of Economics
, vol.104
, pp. 655-669
-
-
Stein, J.C.1
-
46
-
-
0000370948
-
Earnings management and the long-run market performance of initial public offerings
-
Teoh, S. H., I. Welch, and T. J. Wong. 1998. Earnings management and the long-run market performance of initial public offerings. Journal of Finance 53: 1935-1974.
-
(1998)
Journal of Finance
, vol.53
, pp. 1935-1974
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
47
-
-
0000539865
-
An explanation for accounting income smoothing
-
Trueman, B., and S. Titman. 1988. An explanation for accounting income smoothing. Journal of Accounting Research 26 (Supplement): 127-139.
-
(1988)
Journal of Accounting Research
, vol.26
, Issue.SUPPL.
, pp. 127-139
-
-
Trueman, B.1
Titman, S.2
-
48
-
-
0001290782
-
Managerial discretion in the choice among financial reporting alternatives
-
Verrecchia, R. 1986. Managerial discretion in the choice among financial reporting alternatives. Journal of Accounting and Economics 8: 175-196.
-
(1986)
Journal of Accounting and Economics
, vol.8
, pp. 175-196
-
-
Verrecchia, R.1
-
49
-
-
0001829001
-
Essays on disclosure
-
_. 2001. Essays on disclosure. Journal of Accounting and Economics 32: 97-180.
-
(2001)
Journal of Accounting and Economics
, vol.32
, pp. 97-180
-
-
|