-
1
-
-
0002854219
-
CEO stock option awards and the timing of corporate voluntary disclosures
-
Aboody, D., and Kasznik, R., (2000). CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics, 29: pp. 73–100
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 73-100
-
-
Aboody, D.1
Kasznik, R.2
-
2
-
-
0036003618
-
The effect of legal environment on voluntary disclosure: evidence from management earnings forecasts issued in U.S. and Canadian markets
-
Baginski, S. P., Hassell, J. M., and Kimbrough, M. D., (2002). The effect of legal environment on voluntary disclosure: evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review, 77: pp. 25–50
-
(2002)
The Accounting Review
, vol.77
, pp. 25-50
-
-
Baginski, S.P.1
Hassell, J.M.2
Kimbrough, M.D.3
-
3
-
-
0002742759
-
An empirical evaluation of accounting income numbers
-
Ball, R. J., and Brown, P., (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6: pp. 159–178
-
(1968)
Journal of Accounting Research
, vol.6
, pp. 159-178
-
-
Ball, R.J.1
Brown, P.2
-
4
-
-
0002072633
-
The information content of annual earnings announcements
-
Beaver, W. H., (1968). The information content of annual earnings announcements. Journal of Accounting Research, 6 (Supplement): pp. 67–92
-
(1968)
Journal of Accounting Research
, vol.6
, pp. 67-92
-
-
Beaver, W.H.1
-
5
-
-
0001705173
-
Stakeholders' implicit claims and accounting method choice
-
Bowen, R. M., DuCharme, L., and Shores, D., (1995). Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics, 20: pp. 255–295
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 255-295
-
-
Bowen, R.M.1
DuCharme, L.2
Shores, D.3
-
6
-
-
21144470906
-
Earnings management and the corporate alternative minimum tax
-
Boynton, C. E., Dobbins, P. S., and Plesko, G. A., (1992). Earnings management and the corporate alternative minimum tax. Journal of Accounting Research, 30: pp. 131–153
-
(1992)
Journal of Accounting Research
, vol.30
, pp. 131-153
-
-
Boynton, C.E.1
Dobbins, P.S.2
Plesko, G.A.3
-
7
-
-
0346448586
-
Voluntary disclosure of profit forecasts by target companies in takeover bids
-
Brennan, N., (1999). Voluntary disclosure of profit forecasts by target companies in takeover bids. Journal of Business Finance and Accounting, 26: pp. 883–917
-
(1999)
Journal of Business Finance and Accounting
, vol.26
, pp. 883-917
-
-
Brennan, N.1
-
8
-
-
0003925101
-
Management of earnings and analysts' forecasts
-
University of Washington, DC
-
Burgstahler D., Eames M., (1998) Management of earnings and analysts' forecasts Working Paper University of Washington, DC
-
(1998)
Working Paper
-
-
Burgstahler, D.1
Eames, M.2
-
9
-
-
0347772311
-
Potential errors in detection of earnings management: reexamining the studies of the AMT of 1986
-
Choi, W. W., Gramlich, J. D., and Thomas, J. K., (2001). Potential errors in detection of earnings management: reexamining the studies of the AMT of 1986. Contemporary Accounting Research, 18: pp. 571–613
-
(2001)
Contemporary Accounting Research
, vol.18
, pp. 571-613
-
-
Choi, W.W.1
Gramlich, J.D.2
Thomas, J.K.3
-
10
-
-
84984179362
-
The voluntary inclusion of earnings forecasts in IPO prospectuses
-
Clarkson, P. M., Dontoh, A., Richardson, G., and Sefcik, S. E., (1992). The voluntary inclusion of earnings forecasts in IPO prospectuses. Contemporary Accounting Research, 8: pp. 601–626
-
(1992)
Contemporary Accounting Research
, vol.8
, pp. 601-626
-
-
Clarkson, P.M.1
Dontoh, A.2
Richardson, G.3
Sefcik, S.E.4
-
11
-
-
49149137306
-
The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry
-
Collins, D. W., Rozeff, M. S., and Dhaliwal, D. S., (1981). The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry. Journal of Accounting and Economics, 3: pp. 37–71
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 37-71
-
-
Collins, D.W.1
Rozeff, M.S.2
Dhaliwal, D.S.3
-
12
-
-
0001499806
-
Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders
-
DeAngelo, L. E., (1986). Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders. Accounting Review, 61: pp. 400–420
-
(1986)
Accounting Review
, vol.61
, pp. 400-420
-
-
DeAngelo, L.E.1
-
13
-
-
8744297938
-
Detecting earnings management
-
Dechow, P. M., Sloan, R. G., and Sweeney, A. P., (1995). Detecting earnings management. The Accounting Review, 70: pp. 193–225
-
(1995)
The Accounting Review
, vol.70
, pp. 193-225
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
15
-
-
84898006741
-
Optimal release of information by firms
-
Diamond, D. W., (1985). Optimal release of information by firms. Journal of Finance, 40: pp. 1071–1094
-
(1985)
Journal of Finance
, vol.40
, pp. 1071-1094
-
-
Diamond, D.W.1
-
16
-
-
0036017571
-
The effect of earnings forecasts on earnings management
-
Dutta, S., and Gigler, F., (2002). The effect of earnings forecasts on earnings management. Journal of Accounting Research, 40: pp. 631–655
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 631-655
-
-
Dutta, S.1
Gigler, F.2
-
17
-
-
0041514615
-
IPO profit forecasts and their role in signaling firm value and explaining post-listing returns
-
Firth, M., (1998). IPO profit forecasts and their role in signaling firm value and explaining post-listing returns. Applied Financial Economics, 8: pp. 29–39
-
(1998)
Applied Financial Economics
, vol.8
, pp. 29-39
-
-
Firth, M.1
-
18
-
-
84977736638
-
Disclosure decisions by firms and the competition for price efficiency
-
Fishman, M. J., and Hagerty, K. M., (1989). Disclosure decisions by firms and the competition for price efficiency. Journal of Finance, 44: pp. 633–646
-
(1989)
Journal of Finance
, vol.44
, pp. 633-646
-
-
Fishman, M.J.1
Hagerty, K.M.2
-
19
-
-
0000663244
-
Discretionary disclosure and external financing
-
Frankel, R., McNichols, M., and Wilson, G. P., (1995). Discretionary disclosure and external financing. Accounting Review, 70: pp. 135–150
-
(1995)
Accounting Review
, vol.70
, pp. 135-150
-
-
Frankel, R.1
McNichols, M.2
Wilson, G.P.3
-
20
-
-
84984230398
-
Accounting choices of issuers of initial public offerings
-
Friedlan, J. M., (1994). Accounting choices of issuers of initial public offerings. Contemporary Accounting Research, 11: pp. 1–31
-
(1994)
Contemporary Accounting Research
, vol.11
, pp. 1-31
-
-
Friedlan, J.M.1
-
21
-
-
21144470906
-
Discussion of earnings management and the corporate alternative minimum tax
-
Gramlich, J. D., (1992). Discussion of earnings management and the corporate alternative minimum tax. Journal of Accounting Research, 30: pp. 154–160
-
(1992)
Journal of Accounting Research
, vol.30
, pp. 154-160
-
-
Gramlich, J.D.1
-
22
-
-
0002451619
-
A market-based evaluation of discretionary accrual models
-
Guay, W. R., Kothari, S. P., and Watts, R. L., (1996). A market-based evaluation of discretionary accrual models. Journal of Accounting Research, 34: pp. 83–105
-
(1996)
Journal of Accounting Research
, vol.34
, pp. 83-105
-
-
Guay, W.R.1
Kothari, S.P.2
Watts, R.L.3
-
23
-
-
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: pp. 85–112
-
(1985)
Journal of Accounting and Economics
, vol.7
, pp. 85-112
-
-
Healy, P.M.1
-
24
-
-
0001882194
-
The effect of firms' financial disclosure strategies on stock prices
-
Healy, P. M., and Palepu, K. G., (1993). The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons, 7: pp. 1–11
-
(1993)
Accounting Horizons
, vol.7
, pp. 1-11
-
-
Healy, P.M.1
Palepu, K.G.2
-
25
-
-
0001574630
-
A review of the earnings management literature and its implications for standard setting
-
Healy, P. M., and Wahlen, J. M., (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13: pp. 365–383
-
(1999)
Accounting Horizons
, vol.13
, pp. 365-383
-
-
Healy, P.M.1
Wahlen, J.M.2
-
26
-
-
85044924190
-
The decision to go public: an empirical study of Swedish corporations
-
Högholm, K., and Rydqvist, K., (1995). The decision to go public: an empirical study of Swedish corporations. European Financial Management, 1: pp. 287–315
-
(1995)
European Financial Management
, vol.1
, pp. 287-315
-
-
Högholm, K.1
Rydqvist, K.2
-
27
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones, J. J., (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29: pp. 193–228
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 193-228
-
-
Jones, J.J.1
-
28
-
-
0033463501
-
On the association between voluntary disclosure and earnings management
-
Kasznik, R., (1999). On the association between voluntary disclosure and earnings management. Journal of Accounting Research, 37: pp. 57–81
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 57-81
-
-
Kasznik, R.1
-
29
-
-
0042758633
-
The impact of forward-looking financial data in IPOs on the quality of financial reporting
-
Magnan, M., and Cormier, D., (1997). The impact of forward-looking financial data in IPOs on the quality of financial reporting. Journal of Financial Statement Analysis, 2: pp. 6–17
-
(1997)
Journal of Financial Statement Analysis
, vol.2
, pp. 6-17
-
-
Magnan, M.1
Cormier, D.2
-
30
-
-
0030163381
-
Forecast disclosure by initial public offering firms in a low-litigation environment
-
Mak, Y. T., (1996). Forecast disclosure by initial public offering firms in a low-litigation environment. Journal of Accounting and Public Policy, 15: pp. 111–136
-
(1996)
Journal of Accounting and Public Policy
, vol.15
, pp. 111-136
-
-
Mak, Y.T.1
-
32
-
-
85044920416
-
Signals and signs: why do some companies choose to reveal in their annual reports more about themselves than their competitors?
-
Richardson, G. D., (1998). Signals and signs: why do some companies choose to reveal in their annual reports more about themselves than their competitors?. CA Magazine, 131: pp. 37–39
-
(1998)
CA Magazine
, vol.131
, pp. 37-39
-
-
Richardson, G.D.1
-
34
-
-
54649085068
-
Are accruals during initial public offerings opportunistic?
-
Teoh, S. H., Welch, I., and Rao, G., (1998). Are accruals during initial public offerings opportunistic?. Review of Accounting Studies, 3: pp. 175–208
-
(1998)
Review of Accounting Studies
, vol.3
, pp. 175-208
-
-
Teoh, S.H.1
Welch, I.2
Rao, G.3
-
35
-
-
0000545801
-
Earnings management and the post-issue performance of seasoned equity offerings
-
Teoh, S. H., Welch, I., and Wong, T. J., (1998a). Earnings management and the post-issue performance of seasoned equity offerings. Journal of Financial Economics, 50: pp. 63–99
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 63-99
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
36
-
-
0000370948
-
Earnings management and the long-term market performance of initial public offerings
-
Teoh, S. H., Welch, I., and Wong, T. J., (1998b). Earnings management and the long-term market performance of initial public offerings. Journal of Finance, 53: pp. 1935–1974
-
(1998)
Journal of Finance
, vol.53
, pp. 1935-1974
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
37
-
-
0002802962
-
Why do managers voluntarily release earnings forecasts?
-
Trueman, B., (1986). Why do managers voluntarily release earnings forecasts?. Journal of Accounting and Economics, 8: pp. 53–71
-
(1986)
Journal of Accounting and Economics
, vol.8
, pp. 53-71
-
-
Trueman, B.1
-
39
-
-
0000335677
-
Systematic measurement error in the estimation of discretionary accruals: an evaluation of alternative modeling procedures
-
Young, S., (1999). Systematic measurement error in the estimation of discretionary accruals: an evaluation of alternative modeling procedures. Journal of Business, Finance and Accounting, 26: pp. 833–862
-
(1999)
Journal of Business, Finance and Accounting
, vol.26
, pp. 833-862
-
-
Young, S.1
|