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The association between earnings forecast in IPOs prospectuses and earnings management : an empirical analysis

Buchner, Axel; Mohamed, Abdulkadir; Saadouni, Brahim - In: Journal of international financial markets, … 51 (2017), pp. 92-105

Persistent link: https://www.econbiz.de/10011896291

Value line quarterly EPS forecast error : analyst credibility or management appeasement?

Baird, Philip - In: Financial services review : the journal of individual … 26 (2017) 1, pp. 37-54

Persistent link: https://www.econbiz.de/10011731512

Ethical challenges regarding earnings management, short sellers, and real activities manipulation

Efendi, Jap; Ho, Li-chin Jennifer; Smith, L. Murphy; … - In: Research on professional responsibility and ethics in … 25 (2023), pp. 103-126

Persistent link: https://www.econbiz.de/10014292162

Earnings benchmark hierarchy

Carvajal, Mariela; Coulton, Jeffrey J.; Jackson, Andrew B. - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 87-111

Persistent link: https://www.econbiz.de/10011713512

Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game"")

Gerakos, Joseph - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012152674

Annual earnings guidance and the smoothing of analysts' multi-period forecasts

Luo, Jianchuan; Ronen, Joshua; Shalev, Ron; Tang, Michael - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 874-901

Persistent link: https://www.econbiz.de/10013389078

What's my target? : individual analyst forecasts and last-chance earnings management

Beardsley, Erik L.; Robinson, John R. C.; Wong, Paul A. - In: Journal of accounting & economics 72 (2021) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10013203527

Did the Sarbanes-Oxley Act of 2002 make firms less opaque? : evidence from analyst earnings forecasts

Arping, Stefan; Sautner, Zacharias - 2010 - This version: November 2010

We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms that are not cross-listed. We derive...

Persistent link: https://www.econbiz.de/10011382666

Meeting-or-beating, earnings management, and investor sensitivity after the scandals

Byun, Sanghyuk; Roland-Luttecke, Kristin - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 847-867

Persistent link: https://www.econbiz.de/10010472924

The reaction of analysts to management disclosures and firm characteristics : conservatism and corporate governance

Jeong, Kyunbeom - In: The journal of applied business research 32 (2016) 6, pp. 1629-1647

Persistent link: https://www.econbiz.de/10011627875