The DOI matches its Crossref record; 33 of the 33 references it cites were found in a registry or an index.
Earnings Management: The Effect of Ex Ante Earnings Expectations
Open accessAbstract
SEC Chairman Arthur Levitt has recently expressed concerns about the use of earnings management to meet Wall Street earnings expectations set by analysts' forecasts. We investigate whether managers aim to “meet or beat” analysts' forecasts and examine the influence of analysts' forecast dispersion on this aim. Our results are consistent with managers aligning earnings with market expectations established by analysts' forecasts. Additionally, our evidence is consistent with managers behaving as though they have greater incentives to increase income in settings where the dispersion in analysts' forecasts is low.
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Cites
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
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Agency Problems and the Theory of the Firm
Fama, E. F. (1980) · Journal of Political Economy · doi:10.1086/260866 · Cited by 10,466
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
Regression Diagnostics: Identifying Influential Data and Sources of Collinearity
Belsley, D. A., Kuh, E., & Welsch, R. E. (1980) · Wiley Series in Probability and Statistics · doi:10.1002/0471725153 · Cited by 7,297
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
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
(2012) · Asian Financial Statement Analysis · doi:10.1002/9781119204763.ch4 · Cited by 3,821
The effect of bonus schemes on accounting decisions
Healy, P. M. (1985) · Journal of Accounting and Economics · doi:10.1016/0165-4101(85)90029-1 · Cited by 3,283
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
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Cited by
Earnings Management to Exceed Thresholds
Degeorge, F., Patel, J., & Zeckhauser, R. (1999) · The Journal of Business · doi:10.1086/209601 · Cited by 2,751
Metadata
- Authors
- Payne, J. L., & Robb, S. W. G.
- Venue
- Journal of Accounting, Auditing & Finance
- Publisher
- SAGE Publications
- Published
- 2000-10
- Volume
- 15
- Issue
- 4
- Pages
- 371-392
- ISSN
- 0148-558X (ISSN-L)
- 2160-4061
- OpenAlex
- W1707935632
- Cited by
- 314
- References
- 33
- FWCI
- 17.50
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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