View full metadata

THIS DOI METADATA WAS LAST UPDATED: 2024-01-15 14:45

DOI data

10.3280/FR2023-002004

Serial Article

Cite as

Journal Data
Journal Issue Data
Serial Article Data
Reference list of 10.3280/FR2023-002004

Unstructured Citation

Abdel-Meguid A.M., Fernando G.D., Schneible R.A. and Suh S.H. (2019). Differential interpretations and earnings quality. Accounting Horizons, 33(2), pp. 59-73,

https://doi.org/10.2308/acch-52435


Unstructured Citation

Ball R. and Shivakumar L. (2006). The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. Journal of Accounting Research, 44(2), pp. 207-242,

https://doi.org/10.1111/j.1475-679X.2006.00198.x


Unstructured Citation

Beatty A.L., Ke B. and Petroni K. R. (2002). Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks. The Accounting Review, 77(3), pp. 547-570,

https://doi.org/10.2308/accr.2002.77.3.547


Unstructured Citation

Callen J.L., Robb S.W.G. and Segal D. (2008), Revenue Manipulation and Restatements by Loss Firms, Auditing: A Journal of Practice & Theory, 27(2), pp. 1-29,

https://doi.org/10.2308/aud.2008.27.2.1


Unstructured Citation

Cao S.S. and Narayanamoorthy G.S. (2012). Earnings Volatility, Post-Earnings Announcement Drift, and Trading Frictions. Journal of Accounting Research, 50(1), pp. 41-74,

https://doi.org/10.1111/j.1475-679X.2011.00425.x


Unstructured Citation

Chang E.C., Xu J. and Zheng L. (2013). Short sale constraints, heterogeneous interpretations, and asymmetric price reactions to earnings announcements. Journal of Accounting and Public Policy, 32, pp. 435-455,

https://doi.org/10.1016/j.jaccpubpol.2013.08.001


Unstructured Citation

Dal Maso L., Liberatore G. and Mazzi F. (2017). Value Relevance of Stakeholder Engagement: The Influence of National Culture. Corporate Social Responsibility and Environmental Management, 24(1), pp. 44-56,

https://doi.org/10.1002/csr.1390


Unstructured Citation

Dechow P.M. and Dichev I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(s-1), pp. 35-59,

https://doi.org/10.2308/accr.2002.77.s-1.35


Unstructured Citation

Dechow P.M., Sloan R.G. and Sweeney A. (1995). Detecting earnings management. The Accounting Review, 70(2), pp. 193-225, -- https://www.jstor.org/stable/248303.


Unstructured Citation

Ecker F., Francis J., Kim I., Olsson P.M. and Schipper K. (2006). A returns-based representation of earnings quality, Accounting Review, 81(4), pp. 749-780,

https://doi.org/10.2308/accr.2006.81.4.749


Unstructured Citation

Edmonds C.T., Leece R.D. and Maher J.J. (2013), CEO bonus compensation: The effects of missing analysts’ revenue forecasts, Review of Quantitative Finance and Accounting, 41(1), pp. 149-170,

https://doi.org/10.1007/s11156-012-0305-0


Unstructured Citation

Fischer P.E. and Verrecchia R.E. (2000). Reporting Bias, The Accounting Review, 75(2), pp. 229-245, -- https://www.jstor.org/stable/248646.

https://doi.org/10.2308/accr.2000.75.2.229


Unstructured Citation

Francis J., Lafond R., Olsson P. and Schipper K. (2007). Information uncertainty and post-earnings-announcement-drift. Journal of Business Finance and Accounting, 34(3-4), pp. 403-433,

https://doi.org/10.1111/j.1468-5957.2007.02030.x


Unstructured Citation

García Lara J.M., García Osma B. and Penalva F. (2020). Conditional conservatism and the limits to earnings management. Journal of Accounting and Public Policy, 39(4), 106738,

https://doi.org/10.1016/j.jaccpubpol.2020.106738


Unstructured Citation

Garfinkel J.A. and Sokobin J. (2006). Volume, Opinion Divergence, and Returns: A Study of Post-Earnings Announcement Drift. Journal of Accounting Research, 44(1), pp. 85-112,

https://doi.org/10.1111/j.1475-679X.2006.00193.x


Unstructured Citation

Ghosh A., Gu Z. and Jain P.C. (2005). Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients. Review of Accounting Studies, 10(1), pp. 33-57,

https://doi.org/10.1007/s11142-004-6339-3


Unstructured Citation

Graham J.R., Harvey C.R. and Rajgopal S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), pp. 3-73,

https://doi.org/10.1016/j.jacceco.2005.01.002


Unstructured Citation

Greco G. and Neri L. (2021). Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms. Financial Reporting,

https://doi.org/10.3280/FR2021-001001


Unstructured Citation

Gu Z., Jain P.C. and Ramnath S. (2006). In-Sync or Out-of-Sync? The Joint Information in Revenues and Expenses (SSRN Scholarly Paper Fasc. 579381). Social Science Research Network,

https://doi.org/10.2139/ssrn.579381


Unstructured Citation

Hodge F., Hopkins P.E. and Pratt J. (2006). Management reporting incentives and classification credibility: The effects of reporting discretion and reputation. Accounting, Organizations and Society, 31(7), pp. 623-634,

https://doi.org/10.1016/j.aos.2005.12.003


Unstructured Citation

Hurwitz H. (2017). The understatement of large negative earnings news in managers’ annual guidance. Journal of Contemporary Accounting & Economics, 13(2), pp. 119-133,

https://doi.org/10.1016/j.jcae.2017.05.003


Unstructured Citation

Hutton A.P., Miller G. and Skinner D.J. (2003). The role of supplementary statements with management earnings forecasts. Journal of Accounting Research, 41(5), pp. 867-891,

https://doi.org/10.1046/j.1475-679X.2003.00126.x


Unstructured Citation

Imhoff E.A. and Lobo G.J. (1992). The effect of ex-ante earnings uncertainty on earnings response coefficients. The Accounting Review, 67(2), pp. 427-439, -- https://www.jstor.org/stable/247734.


Unstructured Citation

Jain A., Jain C. and Khanapure R.B. (2020), Pre-earnings announcement returns and momentum, Economics Letters, 196, 109521,

https://doi.org/10.1016/j.econlet.2020.109521


Unstructured Citation

Jegadeesh N. and Livnat J. (2006a), Post-Earnings-Announcement Drift: The Role of Revenue Surprises, Financial Analysts Journal, 62(2), pp. 22-34,

https://doi.org/10.2469/faj.v62.n2.4081


Unstructured Citation

Jegadeesh N. and Livnat J. (2006b), Revenue surprises and stock returns, Journal of Accounting and Economics, 41(1-2), pp. 147-171,

https://doi.org/10.1016/j.jacceco.2005.10.003


Unstructured Citation

Jegadeesh N. and Titman S. (1993), Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency, The Journal of Finance, 48(1), pp. 65-91,

https://doi.org/10.1111/j.1540-6261.1993.tb04702.x


Unstructured Citation

Kama I. (2009). On the Market Reaction to Revenue and Earnings Surprises. Journal of Business Finance & Accounting, 36(1-2), pp. 31-50,

https://doi.org/10.1111/j.1468-5957.2008.02121.x


Unstructured Citation

Kothari S.P., Leone A.J. and Wasley C.E. (2005). Performance-matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), pp. 163-197,

https://doi.org/10.1016/j.jacceco.2004.11.002


Unstructured Citation

Kothari S.P., Shu S.Z. and Wysocki P.D. (2009). Do Managers Withhold Bad News?. Journal of Accounting Research, 47(1), pp. 241-276,

https://doi.org/10.1111/j.1475-679X.2008.00318.x


Unstructured Citation

Lipe R. (1990). The relation between stock returns and accounting earnings given alternative information. The Accounting Review, 65(1), pp. 49-71, -- https://www.jstor.org/stable/247876.


Unstructured Citation

Massel N., Park J.E. “JP” and Reichelt K. (2021). Do Revenues Matter More Than Earnings for Initial Public Offerings?. Journal of Accounting, Auditing & Finance, 1,

https://doi.org/10.1177/0148558X211046512


Unstructured Citation

Mattei M.M. (2007). Earnings management to avoid losses and earnings decreases in the Italian stock exchange. Improving business reporting: New rules, new opportunities, new trends, pp. 781-802.


Unstructured Citation

Mattei M.M. (2012). Family CEO firms and earnings management to avoid losses: Evidence from Italy. In: S. Gigli (a cura di). Corporate Governance (pp. 11-40). Aracne.


Unstructured Citation

Mazzi F., Slack R. and Tsalavoutas I. (2018). The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation, 31, pp. 52-73,

https://doi.org/10.1016/j.intaccaudtax.2018.06.001


Unstructured Citation

McNichols M.F. (2002), Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, The Accounting Review, 77(s-1), pp. 61-69,

https://doi.org/10.2308/accr.2002.77.s-1.61


Unstructured Citation

Neilson J.J. (2022). Investor information gathering and the resolution of uncertainty. Journal of Accounting and Economics, 74(1), 101513,

https://doi.org/10.1016/j.jacceco.2022.101513


Unstructured Citation

Ng J., Tuna I. and Verdi R.S. (2013). Management Forecast Credibility and Underreaction to News. Review of Accounting Studies, 18(4), pp. 956-986,

https://doi.org/10.1007/s11142-012-9217-4


Unstructured Citation

Rees L. and Sivaramakrishnan K. (2007). The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors. Contemporary Accounting Research, 24(1), pp. 259-290,

https://doi.org/10.1506/G767-1674-5686-5375


Unstructured Citation

Rogers J.L. and Stocken P. C. (2005). Credibility of management forecasts. The Accounting Review, 80(4), pp. 1233-1260,

https://doi.org/10.2308/accr.2005.80.4.1233


Unstructured Citation

Shih M. (2019). Investor skepticism and the incremental effects of small positive sales surprises. Journal of Economics and Business, 106, 105847,

https://doi.org/10.1016/j.jeconbus.2019.105847


Unstructured Citation

Skinner D.J. and Sloan R. G. (2002). Earnings surprises, growth expectations, and stock returns, or don’t let an earnings torpedo sink your portfolio. Review of accounting studies, 7(2-3), pp. 289-312, -- https://link.springer.com/article/10.1023/A:1020294523516.


Unstructured Citation

Taffler R.J., Lu J. and Kausar A. (2004). In denial? Stock market underreaction to going-concern audit report disclosures. Journal of Accounting and Economics, 38, pp. 263-296,

https://doi.org/10.1016/j.jacceco.2004.09.004


Unstructured Citation

Tucker J.W. (2007). Is openness penalized? Stock returns around earnings warnings. The Accounting Review, 82(4), pp. 1055-1087, -- https://www.jstor.org/stable/30243487.

https://doi.org/10.2308/accr.2007.82.4.1055


Unstructured Citation

Zhang F.X. (2006). Information uncertainty and stock returns. The Journal of Finance, 61(1), pp. 105-136,

https://doi.org/10.1111/j.1540-6261.2006.00831.x