Detecting Opportunistic Special Items-Reference-Cited by-同舟云学术

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Detecting Opportunistic Special Items

Published:2020-05 Issue:5 Volume:66 Page:2099-2119
ISSN:0025-1909
Container-title:Management Science
language:en
Short-container-title:Management Science

Author:

Cain Carol Anilowski¹^ORCID,Kolev Kalin S.²^ORCID,McVay Sarah³^ORCID

Affiliation:

1. Department of Accounting, Economics, and Finance, Winston-Salem State University, Winston-Salem, North Carolina 27110;

2. Stan Ross Department of Accountancy, Baruch College, New York, New York 10010;

3. Department of Accounting, University of Washington, Seattle, Washington 98195

Publisher

Institute for Operations Research and the Management Sciences (INFORMS)

Subject

Management Science and Operations Research,Strategy and Management

Reference47 articles.

1. Mostly Harmless Econometrics

2. Operational Restructuring Charges and Post-Restructuring Performance*

3. The Balance Sheet as an Earnings Management Constraint

4. Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action

5. Disentangling Managers’ and Analysts’ Non-GAAP Reporting

Cited by 31 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic;Journal of Risk and Financial Management;2024-09-04

2. The Regulation of Non-GAAP Reporting and Earnings Management: Evidence from the Recognition of Opportunistic Special Items;NTU MANAG REV;2024

3. The order in a series of continuous special items and the likelihood of income classification shifting;Review of Quantitative Finance and Accounting;2024-04-03

4. A single-step firm-level identification of classification shifting;Journal of Accounting Literature;2024-03-15

5. Managerial overconfidence and classification shifting;Journal of Accounting and Public Policy;2024-01

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