Research design issues in earnings management studies
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2000/12/01
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Indian UGC (journal)
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Refrences46
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Citations116
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Maureen F. McNichols
Cite
McNichols, Maureen F. “Research Design Issues in Earnings Management Studies”. Journal of Accounting and Public Policy, vol. 19, no. 4-5, 2000, pp. 313-45, https://doi.org/10.1016/s0278-4254(00)00018-1.
McNichols, M. F. (2000). Research design issues in earnings management studies. Journal of Accounting and Public Policy, 19(4-5), 313-345. https://doi.org/10.1016/s0278-4254(00)00018-1
McNichols MF. Research design issues in earnings management studies. Journal of Accounting and Public Policy. 2000;19(4-5):313-45.
Journal Categories
Political science
Political institutions and public administration (General)
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers | The Accounting Review |
| 59 | 2000 |
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators | Accounting Horizons |
| 833 | 2000 |
| Earnings Management to Exceed Thresholds | The Journal of Business | 1,484 | 1999 | |
| On the Association between Voluntary Disclosure and Earnings Management | Journal of Accounting Research |
| 639 | 1999 |
A Review of the Earnings Management Literature and Its Implications for Standard Setting | Accounting Horizons |
| 2,549 | 1999 |
Refrences Analysis
The category
Social Sciences: Economic theory. Demography: Economics as a science 22
is the most frequently represented among the references in this article. It primarily includes studies from Journal of Accounting and Economics The chart below illustrates the number of referenced publications per year.
Refrences used by this article by year
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
The impact of auditor-provided non-audit services on audit quality: A review of the archival literature | Corporate Ownership and Control | 2 | 2023 | |
| Federal Government Contracts and Financial Reporting Quality | SSRN Electronic Journal | 1 | 2021 | |
Innovations in the Company’s Earning Management: The Case for the Czech Republic and Slovakia | Marketing and Management of Innovations |
| 9 | 2020 |
| Predicting Earnings Management from Qualitative Disclosures | SSRN Electronic Journal | 2 | 2020 | |
The relationship between financial crisis and earnings management: Some evidence from the Italian context | Corporate Ownership and Control | 4 | 2019 |
Citations Analysis
The category
Social Sciences: Economic theory. Demography: Economics as a science 1
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors? and was published in 1999. The most recent citation comes from a 2023 study titled The impact of auditor-provided non-audit services on audit quality: A review of the archival literature. This article reached its peak citation in 2012, with 10 citations. It has been cited in 6 different journals, 16% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 103 citations. The chart below illustrates the annual citation trends for this article.