Earnings management: New evidence based on deferred tax expense J Phillips, M Pincus, SO Rego The accounting review 78 (2), 491-521, 2003 | 1466 | 2003 |
Domestic accounting standards, international accounting standards, and the predictability of earnings H Ashbaugh, M Pincus Journal of accounting research 39 (3), 417-434, 2001 | 1305 | 2001 |
Equity valuation and negative earnings: The role of book value of equity DW Collins, M Pincus, H Xie The accounting review 74 (1), 29-61, 1999 | 1220 | 1999 |
Market reaction to events surrounding the Sarbanes-Oxley Act of 2002 and earnings management H Li, M Pincus, SO Rego The Journal of Law and Economics 51 (1), 111-134, 2008 | 573 | 2008 |
The accrual anomaly: International evidence M Pincus, S Rajgopal, M Venkatachalam The accounting review 82 (1), 169-203, 2007 | 525 | 2007 |
The interaction between accrual management and hedging: Evidence from oil and gas firms M Pincus, S Rajgopal The Accounting Review 77 (1), 127-160, 2002 | 448 | 2002 |
Earnings management strategies and the trade‐off between tax benefits and detection risk: To conform or not to conform? BA Badertscher, JD Phillips, M Pincus, SO Rego The accounting review 84 (1), 63-97, 2009 | 287 | 2009 |
Decomposing changes in deferred tax assets and liabilities to isolate earnings management activities JD Phillips, M Pincus, SO Rego, H Wan Journal of the American Taxation Association 26 (s-1), 43-66, 2004 | 219 | 2004 |
Evidence on the choice of inventory accounting methods: LIFO versus FIFO N Dopuch, M Pincus Journal of Accounting Research, 28-59, 1988 | 216 | 1988 |
Information characteristics of earnings announcements and stock market behavior M Pincus Journal of Accounting Research, 155-183, 1983 | 163 | 1983 |
Mispricing of book-tax differences and the trading behavior of short sellers and insiders SS Chi, M Pincus, SH Teoh The Accounting Review 89 (2), 511-543, 2014 | 109 | 2014 |
Material weaknesses in tax-related internal controls and last chance earnings management CA Gleason, M Pincus, SO Rego The Journal of the American Taxation Association 39 (1), 25-44, 2017 | 82 | 2017 |
The incidence of accounting changes and characteristics of firms making accounting changes M Pincus, C Wasley Accounting Horizons 8 (2), 1, 1994 | 71 | 1994 |
Internal versus external equity funding sources and earnings response coefficients CW Park, M Pincus Review of Quantitative Finance and Accounting 16, 33-52, 2001 | 64 | 2001 |
Taxable income and firm risk DS Dhaliwal, HS Lee, M Pincus, LB Steele The Journal of the American Taxation Association 39 (1), 1-24, 2017 | 54 | 2017 |
Domestic accounting standards H Ashbaugh, M Pincus International accounting, 2001 | 54 | 2001 |
Do clients’ enterprise systems affect audit quality and efficiency? M Pincus, F Tian, P Wellmeyer, SX Xu Contemporary Accounting Research 34 (4), 1975-2021, 2017 | 47 | 2017 |
Book-tax differences, uncertainty about fundamentals and information quality, and cost of capital DS Dhaliwal, HSG Lee, M Pincus, LB Steele Morton PK and Steele, Logan B., Book-Tax Differences, Uncertainty about …, 2008 | 44 | 2008 |
Stock market behavior and tax rule changes: The case of the disallowance of certain interest deductions claimed by banks SA Madeo, M Pincus Accounting Review, 407-429, 1985 | 40 | 1985 |
Are key audit matter disclosures useful in assessing the financial distress level of a client firm? N Muñoz-Izquierdo, M Pincus, P Wellmeyer The British Accounting Review 56 (2), 101200, 2024 | 36 | 2024 |