{"id":"https://openalex.org/W1994166380","doi":"https://doi.org/10.2308/jiar.2008.7.2.1","title":"Earnings Management and Accounting Values: A Test of Gray (1988)","display_name":"Earnings Management and Accounting Values: A Test of Gray (1988)","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W1994166380","doi":"https://doi.org/10.2308/jiar.2008.7.2.1","mag":"1994166380"},"language":"en","primary_location":{"id":"doi:10.2308/jiar.2008.7.2.1","doi":"https://doi.org/10.2308/jiar.2008.7.2.1","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jiar.2008.7.2.1","pdf_url":null,"source":{"id":"https://openalex.org/S127536956","display_name":"Journal of International Accounting Research","issn_l":"1542-6297","issn":["1542-6297","1558-8025"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059619642","display_name":"Gary P. Braun","orcid":"https://orcid.org/0000-0002-2453-9882","observed_orcids":["https://orcid.org/0000-0002-2453-9882"]},"institutions":[{"id":"https://openalex.org/I164936912","display_name":"The University of Texas at El Paso","ror":"https://ror.org/04d5vba33","country_code":"US","type":"education","lineage":["https://openalex.org/I164936912"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gary P. Braun","raw_affiliation_strings":["The University of Texas at El Paso"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Texas at El Paso","institution_ids":["https://openalex.org/I164936912"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013588728","display_name":"Ramon P. Rodriguez","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110378019","display_name":"Southern Illinois University Carbondale","ror":"https://ror.org/049kefs16","country_code":"US","type":"education","lineage":["https://openalex.org/I110378019","https://openalex.org/I2801502357"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ramon P. Rodriguez","raw_affiliation_strings":["Southern Illinois University at Carbondale"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Southern Illinois University at Carbondale","institution_ids":["https://openalex.org/I110378019"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.341,"has_fulltext":false,"cited_by_count":63,"citation_normalized_percentile":{"value":0.95677656,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"7","issue":"2","first_page":"1","last_page":"23"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/accounting-values","display_name":"accounting values","score":0.8199999928474426},{"id":"https://openalex.org/keywords/statutory-regulation","display_name":"statutory regulation","score":0.7839999794960022},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.7509999871253967},{"id":"https://openalex.org/keywords/legal-enforcement","display_name":"legal enforcement","score":0.7239999771118164},{"id":"https://openalex.org/keywords/investor-rights","display_name":"investor rights","score":0.7739999890327454},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.8650000095367432}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8694162368774414},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8027161359786987},{"id":"https://openalex.org/C166275286","wikidata":"https://www.wikidata.org/wiki/Q190095","display_name":"Gray (unit)","level":2,"score":0.7322454452514648},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.5811150670051575},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.4681891202926636},{"id":"https://openalex.org/C2780592571","wikidata":"https://www.wikidata.org/wiki/Q2308363","display_name":"Creative accounting","level":3,"score":0.46687051653862},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.43048399686813354},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42903172969818115},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.3965400159358978},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34872376918792725},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.19963055849075317},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1591503918170929},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08219265937805176},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C126838900","wikidata":"https://www.wikidata.org/wiki/Q77604","display_name":"Radiology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/jiar.2008.7.2.1","doi":"https://doi.org/10.2308/jiar.2008.7.2.1","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jiar.2008.7.2.1","pdf_url":null,"source":{"id":"https://openalex.org/S127536956","display_name":"Journal of International Accounting Research","issn_l":"1542-6297","issn":["1542-6297","1558-8025"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":51,"referenced_works":["https://openalex.org/W116527474","https://openalex.org/W565880832","https://openalex.org/W1493400883","https://openalex.org/W1524949721","https://openalex.org/W1964136062","https://openalex.org/W1971763123","https://openalex.org/W1974034683","https://openalex.org/W1986018977","https://openalex.org/W1986187321","https://openalex.org/W1986530901","https://openalex.org/W1995455337","https://openalex.org/W2002664886","https://openalex.org/W2012706115","https://openalex.org/W2019084876","https://openalex.org/W2023371296","https://openalex.org/W2039876684","https://openalex.org/W2041534779","https://openalex.org/W2048219031","https://openalex.org/W2058738741","https://openalex.org/W2067085660","https://openalex.org/W2067171170","https://openalex.org/W2076867118","https://openalex.org/W2090650059","https://openalex.org/W2092950135","https://openalex.org/W2093501993","https://openalex.org/W2093611241","https://openalex.org/W2103106685","https://openalex.org/W2109146079","https://openalex.org/W2119956113","https://openalex.org/W2138612700","https://openalex.org/W2146875579","https://openalex.org/W2233788323","https://openalex.org/W2258949817","https://openalex.org/W2316966198","https://openalex.org/W2332108646","https://openalex.org/W2606463359","https://openalex.org/W3015634246","https://openalex.org/W3023181463","https://openalex.org/W3121759882","https://openalex.org/W3122048555","https://openalex.org/W3122489987","https://openalex.org/W3122576965","https://openalex.org/W3123091587","https://openalex.org/W3123185306","https://openalex.org/W3123229838","https://openalex.org/W3123785267","https://openalex.org/W3124907716","https://openalex.org/W3125111241","https://openalex.org/W3125717595","https://openalex.org/W3125721171","https://openalex.org/W3126108583"],"related_works":["https://openalex.org/W586558327","https://openalex.org/W2140156280","https://openalex.org/W582217987","https://openalex.org/W2806919060","https://openalex.org/W2362649260","https://openalex.org/W4409905426","https://openalex.org/W1969151596","https://openalex.org/W2086895300","https://openalex.org/W3122607954","https://openalex.org/W7056091507"],"abstract_inverted_index":{"ABSTRACT:":[0],"This":[1],"study":[2],"examines":[3],"the":[4,35,67,73,77],"ability":[5],"of":[6,18,69,91,103],"Gray's":[7,99],"(1988)":[8,100],"accounting":[9,24,70,101],"values":[10,25,102],"to":[11,34],"explain":[12],"earnings":[13,37,96],"management":[14,38,97],"in":[15,26,41,81],"a":[16,92],"sample":[17],"31":[19],"countries.":[20],"We":[21,63],"quantify":[22],"these":[23],"two":[27],"different":[28],"ways":[29],"and":[30,54,98,108],"examine":[31],"their":[32],"relationship":[33,94],"five":[36],"measures":[39],"developed":[40,80],"Leuz":[42],"et":[43,60,83],"al.":[44,61,84],"(2003).":[45],"In":[46],"our":[47],"analyses,":[48],"we":[49],"control":[50,65],"for":[51,66],"legal":[52],"enforcement":[53],"outside":[55],"investor":[56],"rights":[57],"(La":[58],"Porta":[59],"1998).":[62],"also":[64],"breadth":[68],"standards":[71],"(at":[72],"country":[74],"level)":[75],"using":[76],"absence":[78],"measure":[79],"Ding":[82],"(2007).":[85],"Our":[86],"analyses":[87],"are":[88],"generally":[89],"supportive":[90],"positive":[93],"between":[95],"statutory":[104],"control,":[105],"uniformity,":[106],"conservatism,":[107],"secrecy.":[109]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}