Research design issues in earnings management studies

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[12]  Glen A. Hansen.  Bias and Measurement Error in Discretionary Accrual Models , 1999 .

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[17]  Billy S. Soo.  Accrual response to mandated accounting principles: the case of SFAS Nos. 2 and 34 , 1999 .

[18]  Brian J. Bushee.  The Influence of Institutional Investors on Myopic R&D Investment Behavior , 1999 .

[19]  Tracy S. Manly,et al.  Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation , 1998 .

[20]  P. Healy,et al.  A Review of the Earnings Management Literature and its Implications for Standard Setting , 1998 .

[21]  Brian W. McCulloch.  Relations Among Components of Accruals Under Earnings Management , 1998 .

[22]  Joel S. Demski,et al.  Performance Measure Manipulation , 1998 .

[23]  S. Balsam,et al.  Discretionary Accounting Choices and CEO Compensation , 1998 .

[24]  Gregory S. Miller,et al.  Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109 , 1998 .

[25]  Patricia M. Dechow,et al.  The Relation Between Earnings and Cash Flows , 1998 .

[26]  M. D. Beneish,et al.  Discussion of “Are Accruals during Initial Public Offerings Opportunistic?” , 1998 .

[27]  Mark L. DeFond,et al.  The Effect of Audit Quality on Earnings Management , 1998 .

[28]  Shyam Sunder,et al.  Earnings Management and the Revelation Principle , 1998 .

[29]  Mark L. DeFond,et al.  Auditor changes and discretionary accruals , 1998 .

[30]  K. Key.  Political cost incentives for earnings management in the cable television industry , 1997 .

[31]  Shiing-wu Wang,et al.  Political Costs and Earnings Management of Oil Companies in the 1990 Persian Gulf Crisis , 1997 .

[32]  Ilia D. Dichev,et al.  Earnings Management to Avoid Earnings Decreases and Losses , 1997 .

[33]  M. D. Beneish,et al.  Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance , 1997 .

[34]  Mark L. DeFond,et al.  Smoothing income in anticipation of future earnings , 1997 .

[35]  Y. Wu,et al.  Management Buyouts and Earnings Management , 1997 .

[36]  Edward L. Maydew.  Tax-induced earnings management by firms with net operating losses , 1997 .

[37]  S. Cahan,et al.  Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation , 1997 .

[38]  William W. Stammerjohan,et al.  Damage Awards and Earnings Management in the Oil Industry , 1996 .

[39]  Ron Kasznik.  On the Association between Voluntary Disclosure and Earnings Management , 1996 .

[40]  William H. Beaver,et al.  Discretionary behavior with respect to allowances for loan losses and the behavior of security prices , 1996 .

[41]  Victor L. Bernard,et al.  What motivates managers' choice of discretionary accruals? , 1996 .

[42]  K. R. Subramanyam,et al.  The pricing of discretionary accruals , 1996 .

[43]  J. Niskanen,et al.  Dividend-based earnings management: Empirical evidence from Finland , 1996 .

[44]  Patricia M. Dechow,et al.  Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* , 1996 .

[45]  S. Sridhar,et al.  Multiple control systems, accrual accounting, and earnings management , 1996 .

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[47]  J. Niskanen,et al.  EARNINGS MANAGEMENT AND THE ECONOMY SECTOR HYPOTHESIS: EMPIRICAL EVIDENCE ON A CONVERSE RELATIONSHIP IN THE FINNISH CASE , 1995 .

[48]  Richard G. Sloan,et al.  Annual bonus schemes and the manipulation of earnings , 1995 .

[49]  Jennifer J. Gaver,et al.  Additional evidence on bonus plans and income management , 1995 .

[50]  J. H. Collins,et al.  BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES , 1995 .

[51]  Sok-Hyon Kang,et al.  Issues In Testing Earnings Management And An Instrumental Variable Approach , 1995 .

[52]  Anne Beatty,et al.  MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS , 1995 .

[53]  S. Perry,et al.  Earnings management preceding management buyout offers , 1994 .

[54]  A. P. Sweeney,et al.  Debt-covenant violations and managers' accounting responses , 1994 .

[55]  Patricia M. Dechow,et al.  DETECTING EARNINGS MANAGEMENT , 1994 .

[56]  Steven C. Hall.  Political scrutiny and earnings management in the oil refining industry , 1993 .

[57]  Eli Bartov,et al.  The Timing of Asset Sales and Earnings Manipulations , 1993 .

[58]  Krishna R. Kumar,et al.  Earnings Management Under Pension Accounting Standards: SFAS 87 versus APB 8 , 1993 .

[59]  S. Jones,et al.  THE ASSOCIATION BETWEEN EXECUTIVE SUCCESSION AND DISCRETIONARY ACCOUNTING CHANGES: EARNINGS MANAGEMENT OR DIFFERENT PERSPECTIVES? , 1993 .

[60]  S. J. Dempsey,et al.  EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING , 1993 .

[61]  K. Petroni.  Optimistic reporting in the property- casualty insurance industry* , 1992 .

[62]  J. Jones.  Earnings Management During Import Relief Investigations , 1991 .

[63]  Myron S. Scholes,et al.  Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks , 1990 .

[64]  Susan E. Moyer.  Capital adequacy ratio regulations and accounting choices in commercial banks , 1990 .

[65]  William H. Beaver,et al.  Financial-Reporting, Supplemental Disclosures, And Bank Share Prices , 1989 .

[66]  R. Zeckhauser,et al.  Earnings Management to Exceed Thresholds , 1999 .

[67]  Joel S. Demski,et al.  Performance Measure Garbling Under Renegotiation in Multi-Period Agencies , 1999 .

[68]  Andrew J. Leone,et al.  Earnings-based bonus plans and earnings management by business-unit managers 1 We thank the Center f , 1999 .

[69]  Siew Hong Teoh,et al.  Are Accruals during Initial Public Offerings Opportunistic? , 1998 .

[70]  Susan Gill,et al.  An investigation of asset write-downs and concurrent abnormal accruals , 1996 .

[71]  S. P. Kothari,et al.  A Market-Based Evaluation of Discretionary-Accrual Models , 1996 .

[72]  Leslie G Eldenburg,et al.  Accounting System Management by Hospitals Operating in a Changing Regulatory Environment , 1996 .

[73]  Mark L. DeFond,et al.  Debt covenant violation and manipulation of accruals , 1994 .

[74]  Harry DeAngelo,et al.  Accounting choice in troubled companies , 1994 .

[75]  Y. Mensah,et al.  Statutory insolvency regulations and earnings management in the prepaid health-care industry , 1994 .

[76]  Susan Pourciau.  Earnings management and nonroutine executive changes , 1993 .

[77]  James M. Wahlen.  The nature of information in commercial bank loan loss disclosures , 1991 .

[78]  M. McNichols,et al.  Evidence of Earnings Management from the Provision for Bad Debts , 1988 .

[79]  Paula Aniballi.  Statement of Financial Accounting Standards No. 95, Statement of Cash Flows , 1988 .

[80]  Edward E. Leamer,et al.  Let's Take the Con Out of Econometrics , 1983 .