Use of benchmarks in predicting earnings management?-Reference-Cited by-同舟云学术

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Use of benchmarks in predicting earnings management?

Published:2015-05-21 Issue:1 Volume:57 Page:239-260
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Kent Richard¹²,Routledge James²

Affiliation:

1. Department of Finance; University of Queensland; Brisbane QLD Australia

2. Department of Accounting; Bond University; Gold Coast QLD Australia

Funder

Bond University

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/acfi.12130/fullpdf

Reference48 articles.

1. Pricing of innate and discretionary accruals in Australian debt;Aldaman;Accounting and Finance,2013

2. Earnings management to avoid earnings declines across publicly and privately held banks;Beatty;The Accounting Review,2002

3. An alternative interpretation of the discontinuity in earnings distributions;Beaver;Review of Accounting Studies,2007

4. Benchmark management during Australia's transition to international accounting standards;Bentwood;Abacus,2012

5. Direct or indirect cash flow statements?;Bradbury;Australian Accounting Review,2011

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2. Earnings thresholds among the listed Brazilian enterprises: A strategy to avoid earnings loss or earnings decreased;Review of Business Management;2023

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5. INVESTOR SENTIMENT AND EARNINGS MANAGEMENT: DOES ANALYSTS’ MONITORING MATTER?;RAM. Revista de Administração Mackenzie;2018-09-03

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