Performance matched discretionary accrual measures | 2005/02/01 | English | 4,193 |
The economic implications of corporate financial reporting | 2005/12/01 | English | 4,091 |
Auditor size and audit quality | 1981/12/01 | English | 2,797 |
Earnings management through real activities manipulation | 2006/12/01 | English | 2,787 |
Discretionary disclosure | 1983/01/01 | English | 2,423 |
The effect of bonus schemes on accounting decisions | 1985/04/01 | English | 2,245 |
Understanding earnings quality: A review of the proxies, their determinants and their consequences | 2010/12/01 | English | 2,024 |
The market pricing of accruals quality | 2005/06/01 | English | 1,805 |
A review of archival auditing research | 2014/11/01 | English | 1,680 |
The financial reporting environment: Review of the recent literature | 2010/12/01 | English | 1,622 |
Debt covenant violation and manipulation of accruals | 1994/01/01 | English | 1,612 |
Accounting earnings and cash flows as measures of firm performance | 1994/07/01 | English | 1,572 |
The information content of losses | 1995/09/01 | English | 1,567 |
On the use of instrumental variables in accounting research | 2010/04/01 | English | 1,531 |
How does financial reporting quality relate to investment efficiency? | 2009/12/01 | English | 1,525 |
A review of tax research | 2010/12/01 | English | 1,497 |
Earnings quality in UK private firms: comparative loss recognition timeliness | 2005/02/01 | English | 1,496 |
Annual report readability, current earnings, and earnings persistence | 2008/08/01 | English | 1,444 |
Limited attention, information disclosure, and financial reporting | 2003/12/01 | English | 1,438 |
Incentives versus standards: properties of accounting income in four East Asian countries | 2003/12/01 | English | 1,311 |
Accrual-based and real earnings management activities around seasoned equity offerings | 2010/05/01 | English | 1,297 |
The capitalization, amortization, and value-relevance of R&D | 1996/02/01 | English | 1,219 |
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients | 1989/07/01 | English | 1,090 |
Market liquidity and volume around earnings announcements | 1994/01/01 | English | 1,060 |
Firm characteristics and analyst following | 1989/07/01 | English | 1,041 |
Board characteristics, accounting report integrity, and the cost of debt | 2004/09/01 | English | 1,000 |
Corporate performance and managerial remuneration | 1985/04/01 | English | 994 |
Auditor independence, ‘low balling’, and disclosure regulation | 1981/08/01 | English | 948 |
Auditor brand name reputations and industry specializations | 1995/12/01 | English | 945 |
Accrual reliability, earnings persistence and stock prices | 2005/09/01 | English | 921 |