A REVIEW OF THE EARNINGS MANAGEMENT LITERATURE AND ITS IMPLICATIONS FOR STANDARD SETTING

Keywords

Earnings management, Accrual, Accounting, Earnings, Economics

References

• On the Association between Voluntary Disclosure and Earnings ManagementRon Kasznik — 1999

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• Manajemen Laba Dengan Motivasi Pajak Pada Badan USAha Manufaktur Di IndonesiaSetiadi Alim — 2009
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• Does The Market See Through Seasonal Quarterly Earnings PatternsJohn M. Carlson — 2016
• Utilisation of Directors’ Remuneration in Tax PlanningNor Shaipah Abdul Wahab, Nur Azliani Haniza Che Pak — 2020
• Earnings Management Thresholds: The Case in TunisiaAnis Ben Amar, Ezzeddine Abaoub, Sfax Tunisia — 2010
• Earnings Management and Executive Compensation: Evidence from Banking IndustryOzge Uygur — 2014
• Empirical Essays in Corporate Finance and Financial ReportingMarieke van der Poel — 2003
• Investigation into earnings management practices and the role of corporate governance and external audit in emerging markets : empirical evidence from Saudi listed companiesSalim Alghamdi — 2012
• Market misvaluation and earnings management. Evidence from Italian financial marketElisa Raoli — 2012
• Fiabilidad de la nueva normativa contable (PGC y NIIF) y detección de maquillajes contablesJosé Oriol Amat Salas — 2010
• Propensity of Australian Firms to Manage their Earnings Around Recognised BenchmarksRichard Kent — 2013
• Influential factors in the trust relationships existing between financial analysts and corporate managers in IranMehdi ArabSalehi Nasrabadi — 2006
• Accounting-based earnings management and real activities manipulationWei Yu — 2008
• Regulatory oversight and financial reporting incentives: Evidence from SEC budget allocationsTerrence Blackburne — 2014
• Why does corporate governance matter? Evidence from seasoned bond offeringsFang Wang — 2010
• Measuring the Impact of Enterprise Resource Planning (ERP) Systems Through the Prism of Accounting TheoryJohn J. Morris — 2009
• The effect of investor protection on earnings managementK. de Vries — 2012
• The relationship between governance practices, audit quality and earnings management : UK evidenceRohaida Basiruddin — 2011

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