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The Determinants of Accounting Choices in Troubled Companies
16 references·4 citing·34 second hop
The Determinants of Accounting Choices in Troubled Companies (1999)The Determinants of Accounting Choices in…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting choice in troubled companies (1994)Accounting choice in troubled…The investment opportunity set and accounting procedure choice (1993)The investment opportunity se…Financial performance surrounding CEO turnover (1993)Financial performance surroun…Earnings management and nonroutine executive changes (1993)Earnings management and nonro…CEO Compensation in Financially Distressed Firms: An Empirical Analysis (1993)CEO Compensation in Financial…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management turnover and financial distress (1989)Management turnover and finan…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Managerial competition, information costs, and corporate governance (1988)Managerial competition, infor…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Positive Accounting Theory (1985)Positive Accounting TheoryExecutive compensation, management turnover, and firm performance (1985)Executive compensation, manag…Real earnings management in bankrupt firms (2021)Real earnings management in b…MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG (2018)MANAJEMEN LABA PADA PERUSAHAA…Earnings Management and the Financial Statement Analyst (2013)Earnings Management and the F…Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española (2004)Manipulación Contable y Calid…The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The market for corporate control (1983)Executive incentives and the horizon problem (1991)INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)The Provision of Incentives in Firms (1999)The Capital Structure Puzzle (1984)Bankruptcy, boards, banks, and blockholders (1990)Troubled debt restructurings (1990)Performance Changes Following Top Management Dismissals (1995)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Corporate performance and managerial remuneration (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Contracting theory and accounting (2001)Detecting Earnings Management. (1995)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Accounting earnings and cash flows as measures of firm performance (1994)Earnings management and investor protection: an international comparison (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1985Executive compensation, management turnover, and firm performance1,209 cited
  • 1989Management turnover and financial distress1,001 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1993Financial performance surrounding CEO turnover897 cited
  • 1994Accounting choice in troubled companies855 cited
  • 1988Managerial competition, information costs, and corporate governance586 cited
  • 1993CEO Compensation in Financially Distressed Firms: An Empirical Analysis484 cited
  • 1993Earnings management and nonroutine executive changes472 cited
  • 1993The investment opportunity set and accounting procedure choice

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442 cited

Cited by

  • 2021Real earnings management in bankrupt firms28 cited
  • 2018MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG15 cited
  • 2004Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española14 cited
  • 2013Earnings Management and the Financial Statement Analyst11 cited