The DOI matches its Crossref record; 88 of the 88 references it cites were found in a registry or an index.
The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
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Citations
Cites
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
The economic implications of corporate financial reporting
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2005.01.002 · Cited by 6,316
Detecting Earnings Management.
Dechow, P., & Sloan, R. G. (1995) · The Accounting Review · doi:10.2308/tar-9505096112 · Cited by 5,662
Earnings management through real activities manipulation
Roychowdhury, S. (2006) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2006.01.002 · Cited by 5,405
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
A Review of the Earnings Management Literature and Its Implications for Standard Setting
Healy, P. M., & Wahlen, J. M. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.365 · Cited by 4,623
Audit committee, board of director characteristics, and earnings management
Klein, A. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00059-9 · Cited by 4,622
Earnings management to avoid earnings decreases and losses
Burgstahler, D., & Dichev, I. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00017-7 · Cited by 3,829
The Effect of Audit Quality on Earnings Management*
BECKER, C. L., DEFOND, M. L., JIAMBALVO, J., & SUBRAMANYAM, K. R. (1998) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1998.tb00547.x · Cited by 3,222
The Influence of Institutional Investors on Myopic R&D Investment BehaviorPreprint
Bushee, B. J. (1998) · SSRN Electronic Journal · Cited by 3,198
Metadata
- Authors
- Doukakis, L. C.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2014-11
- Volume
- 33
- Issue
- 6
- Pages
- 551-572
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2023222387
- Cited by
- 254
- References
- 88
- FWCI
- 62.65
- Type
- journal article
- Language
- en
- Open access
- green
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- Doukakis, L. C. (2014). The effect of mandatory IFRS adoption on real and accrual-based earnings management activities. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2014.08.006
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
