create a website

The BP oil spill and income classification shifting of oil and gas companies. (2024). Garner, Steve ; Pan, Shanshan ; Lacina, Michael.
In: Advances in accounting.
RePEc:eee:advacc:v:65:y:2024:i:c:s088261102300055x.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 57

References cited by this document

Cocites: 35

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Abernathy, J. ; Beyer, B. ; Rapley, E.T. Earnings management constraints and classification shifting. 2014 Journal of Business Finance & Accounting. 41 600-626

  2. Alfonso, E. ; Cheng, C.S.A. ; Pan, S. Income classification shifting and mispricing of core earnings. 2015 Journal of Accounting, Auditing & Finance. -
    Paper not yet in RePEc: Add citation now
  3. Anilowski Cain, C. ; Kolev, K.S. ; McVay, S.E. Detecting opportunistic special items. 2020 Management Science. 66 2099-2119

  4. Athanasakou, V. ; Strong, N.C. ; Walker, M. Earnings management or forecast guidance to meet analyst expectations?. 2009 Accounting and Business Research. 39 3-35

  5. Athanasakou, V. ; Strong, N.C. ; Walker, M. The market reward for achieving analyst earnings expectations: Does managing expectations or earnings matter?. 2011 Journal of Business Finance & Accounting. 38 58-94

  6. Barnea, A. ; Ronen, J. ; Sadan, S. Classificatory smoothing of income with extraordinary items. 1976 The Accounting Review. 51 110-122
    Paper not yet in RePEc: Add citation now
  7. Barton, J. ; Simko, P.J. The balance sheet as an earnings management constraint. 2002 The Accounting Review.. 77 1-27
    Paper not yet in RePEc: Add citation now
  8. Bartov, E. ; Mohanram, P.S. Does income statement placement matter to investors? The case of gains/losses from early debt extinguishment. 2014 The Accounting Review. 89 2021-2055
    Paper not yet in RePEc: Add citation now
  9. Barua, A. ; Steve, L. ; Sbaraglia, A.M. Earnings management using discontinued operations. 2010 The Accounting Review. 85 1485-1509
    Paper not yet in RePEc: Add citation now
  10. Bentley, J.W. ; Christensen, T.E. ; Gee, K.H. ; Whipple, B.C. Disentangling managers’ and analysts’ non-GAAP reporting. 2018 Journal of Accounting Research. 56 1039-1081
    Paper not yet in RePEc: Add citation now
  11. Boulding, K.E. The legitimacy of the business institution. 1978 En : Epstein, E.M. ; Votaw, D. Rationality, Legitimacy, Responsibility: Search for New Directions in Business and Society. Goodyear Publishing: Santa Monica, CA
    Paper not yet in RePEc: Add citation now
  12. Bradshaw, M.T. ; Sloan, R.G. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. 2002 Journal of Accounting Research. 40 41-66

  13. Brown, L. ; Caylor, M. A temporal analysis of quarterly earnings thresholds: Propensities and valuation consequences. 2005 The Accounting Review. 80 423-440
    Paper not yet in RePEc: Add citation now
  14. Brulle, R.J. ; Aronczyk, M. ; Carmichael, J. Corporate promotion and climate change: An analysis of key variables affecting advertising spending by major oil corporations, 1986-2015. 2020 Climatic Change. 159 87-101

  15. Burgstahler, D. ; Eames, I. Earnings management and analysts’ forecasts to achieve zero and small positive earnings surprises. 2006 Journal of Business Finance & Accounting. 33 633-652

  16. Burka, P. Oil and water. 2010 Texas Monthly. 38 10-12
    Paper not yet in RePEc: Add citation now
  17. Byard, D. ; Hossain, M. ; Mitra, S. US oil companies’ earnings management in response to hurricanes Katrina and Rita. 2007 Journal of Accounting and Public Policy. 26 733-748

  18. Cahan, S.F. The effect of antitrust investigations on discretionary accruals: A refined test of the political cost hypothesis. 1992 The Accounting Review. 67 77-96
    Paper not yet in RePEc: Add citation now
  19. Chung, R. ; Firth, M. ; Kim, J.B. Institutional monitoring and opportunistic earnings management. 2002 Journal of Corporate Finance. 8 29-48

  20. Cohen, D. ; Zarowin, P. Accrual-based and real earnings management activities around seasoned equity offerings. 2010 Journal of Accounting and Economics. 50 2-19

  21. Cohen, D.A. ; Dey, A. ; Lys, T.Z. 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
  22. Dechow, P. ; Sloan, R.G. ; Sweeney, A.P. Detecting earnings management. 1995 The Accounting Review. 70 193-225
    Paper not yet in RePEc: Add citation now
  23. DeFond, M. ; Hung, M. An empirical analysis of analysts’ cash flow forecasts. 2003 Journal of Accounting and Economics. 35 73-100
    Paper not yet in RePEc: Add citation now
  24. Degeorge, F. Earnings management to exceed thresholds. 1999 The Journal of Business.. 72 1-33

  25. Deloitte (2022). On the radar: Non-GAAP financial measures and metrics. Deloitte Development LLC. Retrieved from https://dart.deloitte.com/USDART/home/publications/deloitte/on-the-radar/non-gaap-financial-measures.
    Paper not yet in RePEc: Add citation now
  26. Fama, E.F. ; French, K.R. Industry costs of equity. 1997 Journal of Financial Economics. 43 153-193

  27. Fan, Y. ; Barua, A. ; Cready, W.M. ; Thomas, W.B. 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
  28. Godsell, D. ; Welker, M. ; Zhang, N. Earnings management during antidumping investigations in Europe: Sample-wide and cross-sectional evidence. 2017 Journal of Accounting Research. 55 407-457

  29. Gu, Z. ; Chen, T. Analysts’ treatment of nonrecurring items in street earnings. 2004 Journal of Accounting and Economics. 38 129-170

  30. Han, J.C. ; Wang, S. Political costs and earnings management of companies during the 1990 Persian Gulf crisis. 1998 The Accounting Review. 73 103-118
    Paper not yet in RePEc: Add citation now
  31. Haw, I.-M. ; Ho, S.S.M. ; Li, A.Y. Corporate governance and earnings management by classification shifting. 2011 Contemporary Accounting Research. 28 517-553

  32. Heflin, F. ; Wallace, D. The BP oil spill: Shareholder wealth effects and environmental disclosures. 2017 Journal of Business Finance & Accounting, 44(3). & (4), 337-374

  33. Hsu, Y. ; Liu, C.Z. ; Yang, Y. ; Chou, Y. Implications of the British Petroleum oil spill disaster for its industry peers – Evidence from the market reaction and earnings quality. 2013 Asia-Pacific Journal of Accounting & Economics. 20 281-296

  34. Johnston, D. ; Rock, S. Earnings management to minimize superfund clean-up and transaction costs. 2005 Contemporary Accounting Research. 22 617-642

  35. Jones, J. Earnings management during import relief investigations. 1991 Journal of Accounting Research. 29 193-228

  36. Key, K.G. Political cost incentives for earnings management in the cable television industry. 1997 Journal of Accounting and Economics. 23 309-337

  37. Kolev, K. ; Marquardt, C.A. ; McVay, S.E. SEC scrutiny and the evolution of non-GAAP reporting. 2008 The Accounting Review. 83 157-184
    Paper not yet in RePEc: Add citation now
  38. Lipe, R.C. The information contained in the components of earnings. 1986 Journal of Accounting Research. 24 37-64

  39. Matsumoto, D.A. Management’s incentives to avoid negative earnings surprises. 2002 The Accounting Review. 77 483-514
    Paper not yet in RePEc: Add citation now
  40. McInnis, J. ; Collins, D.W. The effect of cash flow forecasts on accrual quality and benchmark beating. 2011 Journal of Accounting and Economics. 51 219-239

  41. McVay, S.E. 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
  42. Monem, R.M. Earnings management in response to the introduction of the Australian gold tax. 2003 Contemporary Accounting Research. 20 747-774

  43. Nelson, M.W. ; Elliot, J.A. ; Tarpley, R.L. Evidence from auditors about managers’ and auditors’ earnings management decisions. 2002 The Accounting Review. 77 175-202
    Paper not yet in RePEc: Add citation now
  44. Newton, A.N. ; Thomas, W.B. Cost shifting in nonprofit hospitals. 2011 En : Working Paper. University of Oklahoma:
    Paper not yet in RePEc: Add citation now
  45. Patten, D.M. ; Trompeter, G. Corporate responses to political costs: An examination of the relation between environmental disclosure and earnings management. 2003 Journal of Accounting and Public Policy. 22 83-94

  46. Roychowdhury, S. Earnings management through real activities manipulation. 2006 Journal of Accounting and Economics. 42 335-370

  47. Securities and Exchange Commission (SEC). (2009). Accounting and auditing enforcement. Release no. 3068. Litigation release no. 21290. Retrieved from https://www.sec.gov/litigation/litreleases/lr-21290.
    Paper not yet in RePEc: Add citation now
  48. Securities and Exchange Commission (SEC). (2018). Non-GAAP financial measures. Retrieved from https://www.sec.gov/corpfin/non-gaap-financial-measures.
    Paper not yet in RePEc: Add citation now
  49. Securities and Exchange Commission (SEC). (2019). Accounting and auditing enforcement. Release no. 4094. Administrative proceeding file no. 3-19532. Retrieved from https://www.sec.gov/files/litigation/admin/2019/33-10701.pdf.
    Paper not yet in RePEc: Add citation now
  50. Securities and Exchange Commission (SEC). (2022). Sample letter to companies regarding disclosures pertaining to Russia's invasion of Ukraine and related supply chain issues. Retrieved from https://www.sec.gov/corpfin/sample-letter-companies-pertaining-to-ukraine.
    Paper not yet in RePEc: Add citation now
  51. Siu, D.T.L. ; Faff, R.W. Management of core earnings using classification shifting around seasoned equity offerings. 2013 En : Working Paper. :
    Paper not yet in RePEc: Add citation now
  52. Small Business Administration (SBA), Lender and development company loan programs. 2019 United States Small Business Administration:
    Paper not yet in RePEc: Add citation now
  53. US SIF Foundation, Report on Socially Responsible Investing Trends in the United States (Executive Summary). 2010 US Social Investment Forum:
    Paper not yet in RePEc: Add citation now
  54. US SIF Foundation, Report on US Sustainable Investing Trends (Executive Summary). 2020 US Social Investment Forum:
    Paper not yet in RePEc: Add citation now
  55. Walden, W.D. ; Schwartz, B.N. Environmental disclosures and public policy pressure. 1997 Journal of Accounting and Public Policy. 16 125-154

  56. Watts, R.L. ; Zimmerman, J.L. Positive Accounting Theory. 1986 Prentice Hall: Englewood Cliffs, NJ
    Paper not yet in RePEc: Add citation now
  57. Zang, A.Y. 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

Cocites

Documents in RePEc which have cited the same bibliography

  1. Natural disasters, unnatural earnings: How do climate disasters impact earnings management?. (2025). Boubaker, Sabri ; Gao, Lei ; Hoang, Khanh ; Nguyen, Cuong.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001309.

    Full description at Econpapers || Download paper

  2. Do shifting practices vary across the firm life cycle?. (2024). Bansal, Manish.
    In: Australian Journal of Management.
    RePEc:sae:ausman:v:49:y:2024:i:2:p:142-169.

    Full description at Econpapers || Download paper

  3. Unpacking the drivers of earnings management in CSR firms: influence of investor risk perception. (2024). Bansal, Manish.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:21:y:2024:i:1:d:10.1057_s41310-023-00201-8.

    Full description at Econpapers || Download paper

  4. The order in a series of continuous special items and the likelihood of income classification shifting. (2024). Pan, Shanshan ; Lacina, Michael ; Shin, Haeyoung.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:63:y:2024:i:3:d:10.1007_s11156-024-01265-5.

    Full description at Econpapers || Download paper

  5. Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic. (2024). Sanad, Zakeya ; al Lawati, Hidaya ; Al-Sartawi, Abdalmuttaleb.
    In: JRFM.
    RePEc:gam:jjrfmx:v:17:y:2024:i:9:p:392-:d:1471121.

    Full description at Econpapers || Download paper

  6. Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings?. (2024). Farnsel, Curtis ; Ha, Kelly.
    In: Advances in accounting.
    RePEc:eee:advacc:v:67:y:2024:i:c:s0882611024000348.

    Full description at Econpapers || Download paper

  7. The BP oil spill and income classification shifting of oil and gas companies. (2024). Garner, Steve ; Pan, Shanshan ; Lacina, Michael.
    In: Advances in accounting.
    RePEc:eee:advacc:v:65:y:2024:i:c:s088261102300055x.

    Full description at Econpapers || Download paper

  8. Classification Shifting and Future Stock Price Crash Risk. (2024). Hwang, Juhee ; Nam, Giman ; Lee, Cheol.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:34:y:2024:i:1:p:74-96.

    Full description at Econpapers || Download paper

  9. Predictors of revenue shifting and expense shifting: Evidence from an emerging economy. (2023). Bansal, Manish ; Bashir, Hajam Abid ; Bhattacharyya, Asit ; Kumar, Ashish.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:19:y:2023:i:1:s1815566922000340.

    Full description at Econpapers || Download paper

  10. Are all types of real transaction management equal in the eyes of bank lenders?. (2023). Moser, William J ; Chen, Pochang ; Narayanamoorthy, Gans.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:50:y:2023:i:3-4:p:680-715.

    Full description at Econpapers || Download paper

  11. The consequences of earnings management for the acquisition premium in friendly takeovers. (2023). Missonierpiera, Franck ; Spadetti, Cedric.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:50:y:2023:i:1-2:p:308-334.

    Full description at Econpapers || Download paper

  12. A two-step quantile regression method for discretionary accounting. (2022). Ko, Stanley Iat-Meng ; Zhang, May Huaxi ; Lo, Chia Chun ; Karathanasopoulos, Andreas.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:59:y:2022:i:1:d:10.1007_s11156-022-01048-w.

    Full description at Econpapers || Download paper

  13. When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. (2022). Yasmin, Sofia ; O'Sullivan, Noel ; Ghafran, Chaudhry.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000222.

    Full description at Econpapers || Download paper

  14. Corporate life cycle, family firms, and earnings management: Evidence from Taiwan. (2022). Chang, Yu-Shan ; Xie, Xinmei ; Shiue, Min-Jeng.
    In: Advances in accounting.
    RePEc:eee:advacc:v:56:y:2022:i:c:s0882611021000675.

    Full description at Econpapers || Download paper

  15. Real earnings management: A review of the international literature. (2022). Biswas, Pallab Kumar ; Wu, Julia Yonghua ; Ahmad, Fawad ; Ranasinghe, Dinithi ; Habib, Ahsan.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:62:y:2022:i:4:p:4279-4344.

    Full description at Econpapers || Download paper

  16. Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions. (2021). Oskouei, Zahra H ; Sureshjani, Zahra Heidary.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:26:y:2021:i:3:p:4574-4589.

    Full description at Econpapers || Download paper

  17. Discontinued operations and analyst forecast accuracy. (2021). Rapley, Eric T ; Beyer, Brooke ; Guragai, Binod.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:57:y:2021:i:2:d:10.1007_s11156-021-00956-7.

    Full description at Econpapers || Download paper

  18. Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance. (2021). Liu, Xiaotao ; Wu, Biyu.
    In: Management Science.
    RePEc:inm:ormnsc:v:67:y:2021:i:7:p:4505-4531.

    Full description at Econpapers || Download paper

  19. Do Big 4 auditors limit classification shifting? Evidence from India. (2021). Nagar, Neerav ; Desai, Naman ; Jacob, Joshy.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:42:y:2021:i:c:s106195182100001x.

    Full description at Econpapers || Download paper

  20. Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China. (2021). Bu, Xiaoxia ; Lu, Junwei ; Chen, Jing.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:5:p:6193-6223.

    Full description at Econpapers || Download paper

  21. Companies’ Sustainable Growth, Accounting Quality, and Investments Performances. The Case of the Romanian Capital Market. (2020). Carp, Mihai ; Afrsinei, Mihai-Bogdan ; Pvloaia, Leontina ; Georgescu, Iuliana Eugenia ; Toma, Constantin.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:22:p:9748-:d:449331.

    Full description at Econpapers || Download paper

  22. The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets. (2020). Martens, Wil ; Safari, Maryam.
    In: IJFS.
    RePEc:gam:jijfss:v:8:y:2020:i:4:p:73-:d:447425.

    Full description at Econpapers || Download paper

  23. The comparative and interactive effects of political, academic and financial directors. (2020). Liu, YU.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:70:y:2020:i:c:p:546-565.

    Full description at Econpapers || Download paper

  24. Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle. (2019). Ntim, Collins ; Gyapong, Ernest ; Zalata, Alaa Mansour ; Aboud, Ahmed.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:160:y:2019:i:2:d:10.1007_s10551-018-3918-y.

    Full description at Econpapers || Download paper

  25. The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting. (2019). Fan, Yun ; Yu, Xiaoou ; Thomas, Wayne B.
    In: Management Science.
    RePEc:inm:ormnsc:v:65:y:2019:i:8:p:3637-3653.

    Full description at Econpapers || Download paper

  26. Gross profit manipulation through classification shifting. (2019). Poonawala, Sakina H ; Nagar, Neerav.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:94:y:2019:i:c:p:81-88.

    Full description at Econpapers || Download paper

  27. The effect of voluntary clawback adoption on non-GAAP reporting. (2019). Kyung, Hangsoo ; Lee, Hakyin ; Marquardt, Carol.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:67:y:2019:i:1:p:175-201.

    Full description at Econpapers || Download paper

  28. Real earnings management and loan contract terms. (2019). Pappas, Kostas ; Walsh, Eamonn ; Xu, Alice Liang.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:51:y:2019:i:4:p:373-401.

    Full description at Econpapers || Download paper

  29. The Influence of Audit Opinion on the Degree of Real Earnings Management. The Case of Romanian Listed Companies. (2019). Carp, Mihai ; Georgescu, Iuliana Eugenia.
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:17:y:2019:i:156:p:666.

    Full description at Econpapers || Download paper

  30. Incorrect Inferences When Using Residuals as Dependent Variables. (2018). Chen, Wei ; Melessa, Samuel ; Hribar, Paul.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:56:y:2018:i:3:p:751-796.

    Full description at Econpapers || Download paper

  31. Managerial ability and real earnings management. (2017). Huang, Xuerong ; Sun, LI.
    In: Advances in accounting.
    RePEc:eee:advacc:v:39:y:2017:i:c:p:91-104.

    Full description at Econpapers || Download paper

  32. Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq. (2017). Rapley, Eric T ; Frost, Carol Ann ; Guragai, Binod.
    In: Advances in accounting.
    RePEc:eee:advacc:v:38:y:2017:i:c:p:46-62.

    Full description at Econpapers || Download paper

  33. A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India. (2016). Nagar, Neerav ; Desai, Naman.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:12:y:2016:i:2:p:111-120.

    Full description at Econpapers || Download paper

  34. Earnings management in India: Managers’ fixation on operating profits. (2016). Nagar, Neerav ; Sen, Kaustav.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:26:y:2016:i:c:p:1-12.

    Full description at Econpapers || Download paper

  35. CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes. (2014). Hsieh, Tien-Shih ; Johnstone, Karla M. ; Bedard, Jean C..
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:41:y:2014:i:9-10:p:1243-1268.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-29 23:10:03 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.