Abernathy, J.L. ; Beyer, B. ; Rapley, E.T. Earnings management constraints and classification shifting. 2014 Journal of Business, Finance and Accounting. 41 600-629
- Aier, J. ; Comprix, J. ; Gunlock, M. ; Lee, D. The financial expertise of CFOs and accounting restatements. 2005 Accounting Horizon. 19 123-135
Paper not yet in RePEc: Add citation now
Athanasakou, V. ; Strong, N.C. ; Walker, M. Earnings management or forecast guidance to meet analyst expectations?. 2009 Accounting and Business Research. 39 3-35
- Baber, W. ; Fairfield, P. ; Haggard, J. The effect of concern about reported income on discretionary spending decisions: The case of research and development. 1991 The Accounting Review. 66 818-829
Paper not yet in RePEc: Add citation now
Baik, B. ; Farber, D.B. ; Lee, S. CEO ability and management earnings forecasts. 2011 Contemporary Accounting Research. 28 1645-1668
- Baker, M. ; Litov, L. ; Wachter, J. ; Wurgler, J. Can mutual fund managers pick stocks? Evidence from their trades prior to earnings announcements. 2005 New York University:
Paper not yet in RePEc: Add citation now
- Bamber, L. ; Jiang, J. ; Wang, I. What's our style? The influence of top managers on voluntary corporate financial disclosure. 2010 The Accounting Review. 85 1131-1162
Paper not yet in RePEc: Add citation now
- Barton, J. Does the use of financial derivatives affect earnings management decisions?. 2001 The Accounting Review. 76 1-26
Paper not yet in RePEc: Add citation now
- Barton, J. ; Simko, P. The balance sheet as an earnings management constraint. 2002 The Accounting Review. 77 1-27
Paper not yet in RePEc: Add citation now
- Bartov, E. The timing of asset sales and earnings manipulation. 1993 The Accounting Review. 68 840-855
Paper not yet in RePEc: Add citation now
Berk, J. ; Green, R. Mutual fund flows and performance in rational markets. 2004 Journal of Political Economics. 112 1269-1295
Berk, J. ; Stanton, R. Managerial ability, compensation, and the closed-end fund discount. 2007 The Journal of Finance. 62 529-556
Bertrand, M. ; Schoar, A. Managing with style: The effect of managers on firm policies. 2003 The Quarterly Journal of Economics. 118 1169-1208
Bhojraj, S. ; Hribar, P. ; Picconi, M. ; McInnis, J. Making sense of cents: An examination of firms that marginally miss or beat analyst forecasts. 2009 The Journal of Finance. 64 2361-2388
- Boeker, W. Strategic change: The effects of founding and history. 1989 Academy of Management Journal. 32 489-515
Paper not yet in RePEc: Add citation now
Bonsall, S.B. ; Holzman, E.R. ; Miller, B.P. Managerial ability and credit risk assessment. 2017 Management Science.. 63 1425-1449
- Brown, K. ; Chen, V. ; Kim, M. Earnings management through real activities choices of firms near the investment – Speculative grade borderline. 2015 Journal of Accounting and Public Policy. 34 74-94
Paper not yet in RePEc: Add citation now
- Bushee, B. The influence of institutional investors on utopic R&D investment behavior. 1998 The Accounting Review. 73 305-333
Paper not yet in RePEc: Add citation now
- Coff, R.W. Human assets and management dilemmas: Coping with hazards on the road to resource-based theory. 1997 Academy of Management Review. 22 374-402
Paper not yet in RePEc: Add citation now
Coff, R.W. When competitive advantage doesn't lead to performance: The resource-based view and stakeholder bargaining power. 1999 Organization Science. 10 119-133
- Cohen, D. ; Dey, A. ; Lys, T. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. 2008 The Accounting Review. 83 757-787
Paper not yet in RePEc: Add citation now
- Cohen, D.A. ; Dey, A. ; Mashruwala, R. ; Zach, T. The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. 2010 Review of Accounting Studies. 15 808-832
Paper not yet in RePEc: Add citation now
Cohen, D.A. ; Zarowin, P. Accrual-based and real earnings management activities around seasoned equity offerings. 2010 Journal of Accounting and Economics. 50 2-19
- Dechow, P. ; Dichev, I. The quality of accruals and earnings: The role of accrual estimation errors. 2002 The Accounting Review. 77 35-59
Paper not yet in RePEc: Add citation now
Dechow, P. ; Sloan, R. Executive incentives and the horizon problem. 1991 Journal of Accounting and Economics. 14 51-89
Demerjian, P. ; Lev, B. ; McVay, S. Quantifying managerial ability: A new measure and validity tests. 2012 Management Science. 58 1229-1248
- Demerjian, P. ; Lewis, M. ; Lev, B. ; McVay, S. Managerial ability and earnings quality. 2013 The Accounting Review. 88 463-498
Paper not yet in RePEc: Add citation now
- Demerjian, P.R. ; Lewis-Western, M.F. ; McVay, S. How does intentional earnings smoothing vary with managerial ability?. 2017 :
Paper not yet in RePEc: Add citation now
- Dyreng, S. ; Hanlon, M. ; Maydew, E. The effects of executives on corporate tax avoidance. 2010 The Accounting Review. 85 1163-1189
Paper not yet in RePEc: Add citation now
- Eldenburg, L. ; Gunny, K. ; Hee, K. ; Soderstrom, N. Earnings management using real activities: Evidence from nonprofit hospitals. 2011 The Accounting Review. 86 1605-1630
Paper not yet in RePEc: Add citation now
- Fan, Y. ; Barua, A. ; Cready, W. ; Thomas, W. Managing earnings using classification shifting: Evidence from quarterly special items. 2010 The Accounting Review. 85 1303-1323
Paper not yet in RePEc: Add citation now
- Francis, B. ; Sun, X. ; Wu, Q. Managerial ability and tax avoidance. 2015 Rensselaer Polytechnic Institute:
Paper not yet in RePEc: Add citation now
Francis, J. ; Huang, A. ; Rajgopal, S. ; Zang, A. CEO reputation and earnings quality. 2008 Contemporary Accounting Research. 25 109-147
Ge, W. ; Matsumoto, D. ; Zhang, J. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. 2011 Contemporary Accounting Research. 28 1141-1179
Graham, J. ; Harvey, C. ; Rajgopal, S. The economic implications of corporate financial reporting. 2005 Journal of Accounting and Economics. 40 3-73
Gunny, K. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. 2010 Contemporary Accounting Research. 27 855-888
- Hambrick, D. Upper echelons theory: An update. 2007 Academy of Management Review. 32 334-343
Paper not yet in RePEc: Add citation now
- Hambrick, D. ; Mason, P. Upper Echelons: The organization as a reflection of its top managers. 1984 The Academy of Management Review. 9 193-206
Paper not yet in RePEc: Add citation now
Hayes, R. ; Schaefer, S. How much are differences in managerial ability worth?. 1999 Journal of Accounting and Economics. 27 125-148
Heckman, J. Sample selection bias as specification error. 1979 Econometrica. 46 1251-1271
Hribar, P. ; Jenkins, N. ; Johnson, W. Stock repurchase as an earnings management device. 2006 Journal of Accounting and Economics. 41 3-27
- Jackson, S. ; Wilcox, W. Do managers grant sales price reduction to avoid losses and declines in earnings and sales?. 2000 Quarterly Journal of Business and Economics. 39 3-20
Paper not yet in RePEc: Add citation now
Jones, J. Earnings management during import relief investigations. 1991 Journal of Accounting Research. 29 193-228
- Kim, Y. ; Park, M. ; Wier, B. Is earnings quality associated with corporate social responsibility?. 2012 The Accounting Review. 87 761-796
Paper not yet in RePEc: Add citation now
- Koester, A. ; Shevlin, T. ; Wangerin, D. The role of managerial ability incorporate tax avoidance. 2016 Management Science. -
Paper not yet in RePEc: Add citation now
Kor, Y.Y. Experience-based top management team competence and sustained growth. 2003 Organization Science. 14 707-719
Kothari, S.P. ; Leone, A. ; Wasley, C. Performance matched discretionary accrual measures. 2005 Journal of Accounting and Economics. 39 163-197
- Kothari, S.P. ; Mizik, N. ; Roychowdhury, S. Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation. 2016 The Accounting Review. 91 559-586
Paper not yet in RePEc: Add citation now
- Krishnan, G.V. ; Wang, C. The relation between managerial ability and audit fees and going concern opinions. 2015 Auditing. 34 139-160
Paper not yet in RePEc: Add citation now
- McGuire, S. ; Omer, T. ; Sharp, N. The impact of religion on financial reporting irregularities. 2012 The Accounting Review. 87 645-673
Paper not yet in RePEc: Add citation now
- McVay, S. Earnings management using classification shifting: An examination of core earnings and special items. 2006 The Accounting Review. 81 501-531
Paper not yet in RePEc: Add citation now
- Milbourn, T. CEO reputation and stock-based compensation. 2003 Journal of Financial Economics. 2003 233-262
Paper not yet in RePEc: Add citation now
Roychowdhury, S. Earnings management through real activities manipulation. 2006 Journal of Accounting and Economics. 42 335-370
- Wang, G. Smarter money: How high ability managers trade before firm-specific events. 2013 State University of New: York at Buffalo
Paper not yet in RePEc: Add citation now
- Zang, A. Evidence on the trade-off between real activities manipulation and accrual-based earnings management. 2012 The Accounting Review. 87 675-703
Paper not yet in RePEc: Add citation now