研究论文
Management’s causal reasoning on performance and earnings management
Walter Aerts, Shuyu Zhang
University of Antwerp University of International Business and Economics
来源European Management Journal
年份2014
内容与影响
摘要 · 节选
暂未获取摘要。可打开原文或 PDF，后续可基于全文生成更完整的速读。
逐年被引趋势
630
15
16
18
19
20
21
622
23
24
25
关键指标
29
被引次数 · OpenAlex
3.40
领域内被引倍数
同类平均 = 1
同类平均 = 1
前 7%
引用位次
同领域 · 同年份 · 同类型
同领域 · 同年份 · 同类型
66
参考文献
Google Scholar 与 OpenAlex 的被引统计范围不同，数值存在差异属正常。
AI 辅助阅读
依据：文献信息
论文问答
依据：文献信息 · 当前未解析全文
回答优先基于摘要、文献信息与可获取全文；依据不足时会明确说明。
学术脉络
学科主题
经济 / 管理Auditing, Earnings Management, Governance
Financial Markets and Investment Strategies · Corporate Finance and Governance
参考文献 66
Explaining and arguing: the social organization of accounts
被引 584Choice Reviews Online · 1995
Management's Earnings Justification and Earnings Management under Different Institutional Regimes
被引 35Walter Aerts, Cheng Peng, Ann Tarca · Corporate Governance An International Review · 2013
Real and accrual-based earnings management and its legal consequences
被引 45Salma Ibrahim, Li Xu, Genese Rogers · Accounting Research Journal · 2011
此处列出前 3 条
施引文献 29
Explain or conceal? Causal language intensity in annual report and stock price crash risk
被引 76Dongmin Kong, Lu Shi, Fan Zhang · Economic Modelling · 2020
Abnormal disclosure tone, earnings management and earnings quality
被引 51Heba Abou‐El‐Sood, Dalia El-Sayed · Journal of Applied Accounting Research · 2022
The use of accounting anomalies indicators to predict business failure
被引 49Carlos Serrano‐Cinca, Begoña Gutiérrez Nieto, Martha Bernate-Valbuena · European Management Journal · 2018
按被引量排序，此处列出前 3 条