The DOI matches its Crossref record; 34 of the 34 references it cites were found in a registry or an index.
The Balance Sheet as an Earnings Management Constraint
Open accessAbstract
The balance sheet accumulates the effects of previous accounting choices, so the level of net assets partly reflects the extent of previous earnings management. We predict that managers' ability to optimistically bias earnings decreases with the extent to which the balance sheet overstates net assets relative to a neutral application of GAAP. To test this prediction, we examine the likelihood of reporting various earnings surprises for 3,649 firms during 1993–1999. Consistent with our prediction, we find that the likelihood of reporting larger positive or smaller negative earnings surprises decreases with our proxy for overstated net asset values.
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Cites
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
DECHOW, P. M., SLOAN, R. G., & SWEENEY, A. P. (1996) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1996.tb00489.x · Cited by 4,065
(2012) · Asian Financial Statement Analysis · doi:10.1002/9781119204763.ch4 · Cited by 3,821
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
Earnings Management to Exceed Thresholds
Degeorge, F., Patel, J., & Zeckhauser, R. (1999) · The Journal of Business · doi:10.1086/209601 · Cited by 2,751
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Dechow, P. M., & Skinner, D. J. (2000) · Accounting Horizons · doi:10.2308/acch.2000.14.2.235 · Cited by 1,930
Assessing proportionality in the proportional odds model for ordinal logistic regression.
Brant, R. (1990) · Biometrics · doi:10.2307/2532457 · Cited by 1,864
Empirical research on accounting choice
Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759
The rewards to meeting or beating earnings expectations
Bartov, E., Givoly, D., & Hayn, C. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00045-9 · Cited by 1,706
Management's Incentives to Avoid Negative Earnings Surprises
Matsumoto, D. A. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.3.483 · Cited by 1,613
Cited by
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
Zang, A. Y. (2012) · The Accounting Review · doi:10.2308/accr-10196 · Cited by 2,291
Equity Incentives and Earnings Management
Cheng, Q., & Warfield, T. D. (2005) · The Accounting Review · doi:10.2308/accr.2005.80.2.441 · Cited by 1,435
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
Huang, X., Teoh, S. H., & Zhang, Y. (2014) · The Accounting Review · doi:10.2308/accr-50684 · Cited by 850
Do investors overvalue firms with bloated balance sheets?
Hirshleifer, D., Hou, K., Teoh, S. H., & Zhang, Y. (2004) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.10.002 · Cited by 803
Metadata
- Authors
- Barton, J., & Simko, P. J.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2002-03-01
- Volume
- 77
- Issue
- s-1
- Pages
- 1-27
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W3125721493
- Cited by
- 907
- References
- 34
- FWCI
- 48.25
- 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).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
