Abadie, A. Semiparametric difference-in-differences estimators. 2005 The Review of Economic Studies. 72 1-19
Adhikari, B.K. Causal effect of analyst following on corporate social responsibility. 2016 Journal of Corporate Finance. 41 201-216
Agrawal, A. ; Nasser, T. Insider trading in takeover targets. 2012 Journal of Corporate Finance. 18 598-625
Ahern, K.R. ; Harford, J. The importance of industry links in merger waves. 2014 The Journal of Finance. 69 527-576
Ahern, K.R. ; Sosyura, D. Rumor has it: Sensationalism in financial media. 2015 The Review of Financial Studies. 28 2050-2093
Allen, A. ; Francis, B.B. ; Wu, Q. ; Zhao, Y. Analyst coverage and corporate tax aggressiveness. 2016 Journal of Banking & Finance. 73 84-98
Ambrose, B.W. ; Megginson, W.L. The role of asset structure, ownership structure, and takeover defenses in determining acquisition likelihood. 1992 Journal of Financial and Quantitative Analysis. 27 575-589
Amore, M.D. ; Bennedsen, M. The value of local political connections in a low-corruption environment. 2013 Journal of Financial Economics. 110 387-402
Anagnostopoulou, S.C. ; Tsekrekos, A.E. Do firms that wish to be acquired manage their earnings? Evidence from major European countries. 2013 International Review of Financial Analysis. 30 57-68
Anagnostopoulou, S.C. ; Tsekrekos, A.E. Earnings management in firms seeking to be acquired. 2015 The British Accounting Review. 47 351-375
Atanassov, J. Do hostile takeovers stifle innovation? Evidence from antitakeover legislation and corporate patenting. 2013 The Journal of Finance. 68 1097-1131
Augustin, P. ; Brenner, M. ; Subrahmanyam, M.G. Informed options trading prior to takeover announcements: Insider trading?. 2019 Management Science. 65 5697-5720
- Ayers, B.C. ; Jiang, J. ; Yeung, P.E. Discretionary accruals and earnings management: An analysis of pseudo earnings targets. 2006 The Accounting Review. 81 617-652
Paper not yet in RePEc: Add citation now
Baker, A.C. ; Larcker, D.F. ; Wang, C.C. How much should we trust staggered difference-in-differences estimates?. 2022 Journal of Financial Economics. 144 370-395
Barnes, B.G. ; Harp, L. ; Oler, D. Evaluating the SDC mergers and acquisitions database. 2014 Financial Review. 49 793-822
- 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
Bartov, E. ; Gul, F.A. ; Tsui, J.S. Discretionary-accruals models and audit qualifications. 2000 Journal of Accounting and Economics. 30 421-452
- Ben-Amar, W. ; Missonier-Piera, F. Earnings management by friendly takeover targets. 2008 International Journal of Managerial Finance. 4 232-243
Paper not yet in RePEc: Add citation now
Betton, S. ; Davis, F. ; Walker, T. Rumor rationales: The impact of message justification on article credibility. 2018 International Review of Financial Analysis. 58 271-287
- Bharadwaj, A. ; Shivdasani, A. Valuation effects of bank financing in acquisitions. 2003 Journal of Financial Economics. 67 113-148
Paper not yet in RePEc: Add citation now
Boone, A.L. ; Mulherin, J.H. Is there one best way to sell a company? Auctions versus negotiations and controlled sales. 2009 Journal of Applied Corporate Finance. 21 28-37
Botsari, A. ; Meeks, G. Do acquirers manage earnings prior to a share for share bid?. 2008 Journal of Business Finance & Accounting. 35 633-670
Bowen, R.M. ; Rajgopal, S. ; Venkatachalam, M. Accounting discretion, corporate governance, and firm performance. 2008 Contemporary Accounting Research. 25 351-405
Brown, L.D. ; Kim, K.J. Timely aggregate analyst forecasts as better proxies for market earnings expectations. 1991 Journal of Accounting Research. 29 382-385
Burgstahler, D. ; Dichev, I. Earnings management to avoid earnings decreases and losses. 1997 Journal of Accounting and Economics. 24 99-126
Callaway, B. ; Sant’Anna, P.H. Difference-in-differences with multiple time periods. 2021 Journal of Econometrics. 225 200-230
Campa, D. ; Hajbaba, A. Do targets grab the cash in takeovers: The role of earnings management. 2016 International Review of Financial Analysis. 44 56-64
Campello, M. ; Graham, J.R. ; Harvey, C.R. The real effects of financial constraints: Evidence from a financial crisis. 2010 Journal of Financial Economics. 97 470-487
- Carey, P. ; Simnett, R. Audit partner tenure and audit quality. 2006 The Accounting Review. 81 653-676
Paper not yet in RePEc: Add citation now
Carhart, M.M. On persistence in mutual fund performance. 1997 The Journal of Finance. 52 57-82
Casey, R. ; Gao, F. ; Kirschenheiter, M. ; Li, S. ; Pandit, S. Articulation-based accruals. 2017 Review of Accounting Studies. 22 288-319
- Chan, L.H. ; Chen, K.C. ; Chen, T.Y. ; Yu, Y. Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions. 2015 The Accounting Review. 90 147-174
Paper not yet in RePEc: Add citation now
Choi, A. ; Choi, J.H. ; Sohn, B.C. The joint effect of audit quality and legal regimes on the use of real earnings management: International evidence. 2018 Contemporary Accounting Research. 35 2225-2257
Christensen, T.E. ; Huffman, A. ; Lewis-Western, M.F. ; Scott, R. Accruals earnings management proxies: Prudent business decisions or earnings manipulation?. 2022 Journal of Business Finance & Accounting. 49 536-587
- Christie, A.A. ; Zimmerman, J.L. Efficient and opportunistic choices of accounting procedures: Corporate control contests. 1994 The Accounting Review. 69 539-566
Paper not yet in RePEc: Add citation now
- 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
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
- Collins, D. ; Pungaliya, R. ; Vijh, A. The effects of firm growth and model specification choices on tests of earnings management in quarterly settings. 2016 The Accounting Review. 92 69-100
Paper not yet in RePEc: Add citation now
- Commerford, B.P. ; Hatfield, R.C. ; Houston, R.W. The effect of real earnings management on auditor scrutiny of management’s other financial reporting decisions. 2018 The Accounting Review. 93 145-163
Paper not yet in RePEc: Add citation now
- Commerford, B.P. ; Hermanson, D.R. ; Houston, R.W. ; Peters, M.F. Real earnings management: A threat to auditor comfort?. 2016 Auditing: A Journal of Practice & Theory. 35 39-56
Paper not yet in RePEc: Add citation now
Cornett, M.M. ; Tanyeri, B. ; Tehranian, H. The effect of merger anticipation on bidder and target firm announcement period returns. 2011 Journal of Corporate Finance. 17 595-611
Cremers, K.M. ; Nair, V.B. ; John, K. Takeovers and the cross-section of returns. 2009 The Review of Financial Studies. 22 1409-1445
Cumming, D. ; Zambelli, S. Due diligence and investee performance. 2017 European Financial Management. 23 211-253
Davis, F. ; Davis, S. ; Sha, X. ; Walker, T. The impact of takeover anticipation on rival firms. 2022 Journal of Business Finance & Accounting. 49 1264-1288
- Davis, F. ; Khadivar, H. ; Pukthuanthong, K. ; Walker, T.J. Insider trading in rumored takeover targets. 2021 European Financial Management. 27 490-527
Paper not yet in RePEc: Add citation now
Davis, F. ; Khadivar, H. ; Walker, T.J. Institutional trading in firms rumored to be takeover targets. 2021 Journal of Corporate Finance. 66 -
Dechow, P.M. ; Ge, W. ; Schrand, C. Understanding earnings quality: A review of the proxies, their determinants and their consequences. 2010 Journal of Accounting and Economics. 50 344-401
Dechow, P.M. ; Hutton, A.P. ; Kim, J.H. ; Sloan, R.G. Detecting earnings management: A new approach. 2012 Journal of Accounting Research. 50 275-334
- Dechow, P.M. ; Sloan, R. ; Sweeney, A. Detecting earnings management. 1995 The Accounting Review. 70 193-225
Paper not yet in RePEc: Add citation now
DeFond, M.L. ; Jiambalvo, J. Debt covenant violation and manipulation of accruals. 1994 Journal of Accounting and Economics. 17 145-176
Degeorge, F. ; Patel, J. ; Zeckhauser, R. Earnings management to exceed thresholds. 1999 The Journal of Business. 72 1-33
Del Guercio, D. ; Odders-White, E.R. ; Ready, M.J. The deterrent effect of the securities and exchange Commission’s enforcement intensity on illegal insider trading: Evidence from run-up before news events. 2017 The Journal of Law and Economics. 60 269-307
Diamond, A. ; Sekhon, J.S. Genetic matching for estimating causal effects: A general multivariate matching method for achieving balance in observational studies. 2013 Review of Economics and Statistics. 95 932-945
- Easterwood, C.M. Takeovers and incentives for earnings management: An empirical analysis. 1998 Journal of Applied Business Research (JABR). 14 29-48
Paper not yet in RePEc: Add citation now
Eckbo, B.E. ; Malenko, A. ; Thorburn, K.S. Strategic decisions in takeover auctions: Recent developments. 2020 Annual Review of Financial Economics. 12 237-276
Enomoto, M. ; Kimura, F. ; Yamaguchi, T. Accrual-based and real earnings management: An international comparison for investor protection. 2015 Journal of Contemporary Accounting and Economics. 11 183-198
Erickson, M. ; Wang, S.W. Earnings management by acquiring firms in stock for stock mergers. 1999 Journal of Accounting and Economics. 27 149-176
- Ewert, R. ; Wagenhofer, A. Economic effects of tightening accounting standards to restrict earnings management. 2005 The Accounting Review. 80 1101-1124
Paper not yet in RePEc: Add citation now
Faccio, M. ; Masulis, R.W. The choice of payment method in European mergers and acquisitions. 2005 The Journal of Finance. 60 1345-1388
Fang, V.W. ; Tian, X. ; Tice, S. Does stock liquidity enhance or impede firm innovation?. 2014 The Journal of Finance. 69 2085-2125
Farooqi, J. ; Ngo, T. ; Jory, S. Real activities manipulation by bidders prior to mergers and acquisitions. 2017 Review of Accounting and Finance. 16 322-347
Fields, T.D. ; Lys, T.Z. ; Vincent, L. Empirical research on accounting choice. 2001 Journal of Accounting and Economics. 31 255-307
Filip, A. ; Raffournier, B. Financial crisis and earnings management: The European evidence. 2014 The International Journal of Accounting. 49 455-478
- Flannery, M.J. ; Kwan, S.H. ; Nimalendran, M. The 2007–2009 financial crisis and bank opaqueness. 2013 Journal of Financial Intermediation. 22 55-84
Paper not yet in RePEc: Add citation now
Freyaldenhoven, S. ; Hansen, C. ; Shapiro, J.M. Pre-event trends in the panel event-study design. 2019 American Economic Review. 109 3307-3338
Fu, F. ; Lin, L. ; Officer, M.S. Acquisitions driven by stock overvaluation: Are they good deals?. 2013 Journal of Financial Economics. 109 24-39
Gao, H. ; Hsu, P.H. ; Li, K. ; Zhang, J. The real effect of smoking bans: Evidence from corporate innovation. 2020 Journal of Financial and Quantitative Analysis. 55 387-427
Gao, Y. ; Oler, D. Rumors and pre-announcement trading: Why sell target stocks before acquisition announcements?. 2012 Review of Quantitative Finance and Accounting. 39 485-508
Gong, G. ; Louis, H. ; Sun, A.X. Earnings management and firm performance following open-market repurchases. 2008 The Journal of Finance. 63 947-986
Goodman-Bacon, A. Difference-in-differences with variation in treatment timing. 2021 Journal of Econometrics. 225 254-277
Graham, J.R. ; Harvey, C.R. ; Rajgopal, S. The economic implications of corporate financial reporting. 2005 Journal of Accounting and Economics. 40 3-73
- Groff, J.E. ; Wright, C.J. The market for corporate control and its implications for accounting policy choice. 1989 Advances in Accounting. 7 3-21
Paper not yet in RePEc: Add citation now
Gunny, K.A. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. 2010 Contemporary Accounting Research. 27 855-888
Harford, J. ; Humphery-Jenner, M. ; Powell, R. The sources of value destruction in acquisitions by entrenched managers. 2012 Journal of Financial Economics. 106 247-261
Hasbrouck, J. The characteristics of takeover targets, q and other measures. 1985 Journal of Banking & Finance. 9 351-362
He, J.J. ; Tian, X. The dark side of analyst coverage: The case of innovation. 2013 Journal of Financial Economics. 109 856-878
- Healy, P.M. ; Wahlen, J.M. A review of the earnings management literature and its implications for standard setting. 1999 Accounting Horizons. 13 365-383
Paper not yet in RePEc: Add citation now
Howe, J.S. ; Houston, R. Earnings management, earnings surprises, and distressed firms. 2016 Accounting and Finance Research. 5 1-64
- Huang, S. ; Roychowdhury, S. ; Sletten, E. Does litigation deter or encourage real earnings management?. 2020 The Accounting Review. 95 251-278
Paper not yet in RePEc: Add citation now
Imai, K. ; Kim, I.S. On the use of two-way fixed effects regression models for causal inference with panel data. 2021 Political Analysis. 29 405-415
Irani, R.M. ; Oesch, D. Monitoring and corporate disclosure: Evidence from a natural experiment. 2013 Journal of Financial Economics. 109 398-418
Jenkins, D.S. ; Kane, G.D. ; Velury, U. Earnings conservatism and value relevance across the business cycle. 2009 Journal of Business Finance & Accounting. 36 1041-1058
Jones, J.J. Earnings management during import relief investigations. 1991 Journal of Accounting Research. 29 193-228
Kasznik, R. On the association between voluntary disclosure and earnings management. 1999 Journal of Accounting Research. 37 57-81
Ke, B. ; Huddart, S. ; Petroni, K. What insiders know about future earnings and how they use it: Evidence from insider trades. 2003 Journal of Accounting and Economics. 35 315-346
- Khadivar, H. ; Davis, F. ; Walker, T. Options trading prior to takeover rumors. 2023 International Journal of Managerial Finance. 19 421-445
Paper not yet in RePEc: Add citation now
King, G. ; Nielsen, R. Why propensity scores should not be used for matching. 2019 Political Analysis. 27 435-454
Kothari, S.P. ; Leone, A.J. ; Wasley, C.E. Performance matched discretionary accrual measures. 2005 Journal of Accounting and Economics. 39 163-197
Larson, C.R. ; Sloan, R. ; Zha Giedt, J. Defining, measuring, and modeling accruals: A guide for researchers. 2018 Review of Accounting Studies. 23 827-871
- Leacy, F.P. ; Stuart, E.A. On the joint use of propensity and prognostic scores in estimation of the average treatment effect on the treated: A simulation study. 2014 Statistics in Medicine. 33 3488-3508
Paper not yet in RePEc: Add citation now
Liang, P.J. Equilibrium earnings management, incentive contracts, and accounting standards. 2004 Contemporary Accounting Research. 21 685-718
Lo, K. Earnings management and earnings quality. 2008 Journal of Accounting and Economics. 45 350-357
Louis, H. Earnings management and the market performance of acquiring firms. 2004 Journal of Financial Economics. 74 121-148
- Matsuura, S. On the relation between real earnings management and accounting earnings management: Income smoothing perspective. 2008 Journal of International Business Research. 7 63-
Paper not yet in RePEc: Add citation now
Mughal, A. ; Tao, Q. ; Sun, Y. ; Xiang, X. Earnings management at target firms and the acquirers’ performance. 2021 International Review of Economics and Finance. 72 384-404
Mulherin, H. ; Aziz Simsir, S. Measuring deal premiums in takeovers. 2015 Financial Management. 44 1-14
Palepu, K.G. Predicting takeover targets: A methodological and empirical analysis. 1986 Journal of Accounting and Economics. 8 3-35
Park, Y.W. ; Shin, H.H. Board composition and earnings management in Canada. 2004 Journal of Corporate Finance. 10 431-457
Perafán-Peña, H.F. ; Gill-de-Albornoz, B. ; Giner, B. Earnings management of target firms and deal premiums: The role of industry relatedness. 2022 The British Accounting Review. 54 1-22
- Petersen, M.A. Estimating standard errors in finance panel data sets: Comparing approaches. 2008 The Review of Financial Studies. 22 435-480
Paper not yet in RePEc: Add citation now
Richardson, S.A. ; Sloan, R.G. ; Soliman, M.T. ; Tuna, I. Accrual reliability, earnings persistence and stock prices. 2005 Journal of Accounting and Economics. 39 437-485
- Rosenbaum, P.R. ; Rubin, D.B. The bias due to incomplete matching. 1985 Biometrics. 41 103-116
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
Sanders, R.W. ; Zdanowicz, J.S. Target firm abnormal returns and trading volume around the initiation of change in control transactions. 1992 Journal of Financial and Quantitative Analysis. 27 109-129
Shang, C. Trade credit and stock liquidity. 2020 Journal of Corporate Finance. 62 -
Shivakumar, L. Do firms mislead investors by overstating earnings before seasoned equity offerings?. 2000 Journal of Accounting and Economics. 29 339-371
Shleifer, A. ; Vishny, R.W. Stock market driven acquisitions. 2003 Journal of Financial Economics. 70 295-311
- Sloan, R.G. Do stock prices fully reflect information in accruals and cash flows about future earnings?. 1996 Accounting Review. 289-315
Paper not yet in RePEc: Add citation now
- Stuart, E.A. ; Rubin, D.B. Matching with multiple control groups with adjustment for group differences. 2008 Journal of Educational and Behavioral Statistics. 33 279-306
Paper not yet in RePEc: Add citation now
Sun, L. ; Abraham, S. Estimating dynamic treatment effects in event studies with heterogeneous treatment effects. 2021 Journal of Econometrics. 225 175-199
- Tunyi, A.A. ; Yang, J. ; Agyei-Boapeah, H. ; Machokoto, M. Takeover vulnerability and pre-emptive earnings management. 2022 The European Accounting Review. 1-36
Paper not yet in RePEc: Add citation now
Very, P. ; Schweiger, D.M. The acquisition process as a learning process: Evidence from a study of critical problems and solutions in domestic and cross-border deals. 2001 Journal of World Business. 36 11-31
Wang, Z. ; Yin, Q.E. ; Yu, L. Real effects of share repurchases legalization on corporate behaviors. 2021 Journal of Financial Economics. 140 197-219
Yang, H. Institutional dual holdings and risk-shifting: Evidence from corporate innovation. 2021 Journal of Corporate Finance. 70 -
- 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