Concepedia

Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations

James M. Fornaro, Hua‐Wei Huang

Journal of Accounting and Public Policy · 2011 · 21 citations · 49 references

Concepts

BusinessAccountancyAccountingCorporate FinanceFinancial AccountingManagerial AccountingAccounting PrinciplesAgency Theory In AccountingEarnings ManagementEarnings ReportingFinancial ReportingFinancial StatementsAccrual Earnings ManagementAsset Retirement Obligation MeasurementAsset Retirement PlanningRetirement Asset AccumulationRetirement Asset DecumulationTransparency In Earnings Reporting

References

49

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

Sample Selection Bias as a Specification Error

James J. Heckman · Econometrica · 1979 · 28.9K citations

Social Sciences, Economics, Behavioral Economics +16

A Survey of Corporate Governance

Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 16.2K citations · Full text

Law, Corporate Governance, Corporate Law +17

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

Business, Accountancy, Accounting +15

The effect of bonus schemes on accounting decisions

Paul M. Healy · Journal of Accounting and Economics · 1985 · 3.4K citations

Business, Accountancy, Accounting +14