Concepedia

Real Earnings Management and Subsequent Operating Performance*

Denise Leggett, Linda M. Parsons, Austin L. Reitenga

SSRN Electronic Journal · 2009 · 65 citations · 30 references

DOIFull text

Open access

Concepts

References

30

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

, , +9

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

Daniel Cohen, Aiyesha Dey, Thomas Z. Lys · The Accounting Review · 2008 · 2.9K citations

, , +12

Accounting earnings and cash flows as measures of firm performance

Patricia Dechow · Journal of Accounting and Economics · 1994 · 2.7K citations

, , +16

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

Frank T. Magiera · CFA Digest · 1997 · 2.5K citations · Full text

, , +14

The Economic Implications of Corporate Financial Reporting

John R. Graham, Campbell R. Harvey, Shivaram Rajgopal · SSRN Electronic Journal · 2005 · 2.2K citations · Full text

, , +17