SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Earnings Management to Tunnel: Evidence from China's Listed Companies
16 references·14 citing·26 second hop
Earnings Management to Tunnel: Evidence from China's Listed Companies (2004)Earnings Management to Tunnel: Evidence f…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Tunneling (2000)TunnelingThe separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Legal Determinants of External Finance (1997)Legal Determinants of Externa…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Law and Finance (1996)Law and FinancePositive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…State-controlled banks and income smoothing. Do politics matter? (2019)State-controlled banks and in…Institutional incentives and earnings quality: The influence of government ownership in China (2014)Institutional incentives and …Insider Control, Group Affiliation and Earnings Management in Emerging Economies: Evidence from India (2013)Insider Control, Group Affili…Is there an Expectations Gap in the Roles of Independent Directors? An Explorative Study of Listed Chinese Companies (2011)Is there an Expectations Gap …Earnings management and the effect of earnings quality in relation to stress level and bankruptcy level of Chinese listed firms (2011)Earnings management and the e…Corporate ownership and the information content of earnings in Poland (2009)Corporate ownership and the i…Chinese Firms' Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects (2009)Chinese Firms' Use of Managem…Tunneling in China: The Remarkable Case of Inter-Corporate Loans (2008)Tunneling in China: The Remar…Financial factors and company investment decisions in transitional China (2008)Financial factors and company…Ownership Structure, Corporate Governance and Analyst Following: A Study of French Listed Firms (2007)Ownership Structure, Corporat…Management Accounting Practices in the People's Republic of China (2006)Management Accounting Practic…An Empirical Study on Corporate Governance and Market Valuation in China (2006)An Empirical Study on Corpora…Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies (2005)Tunneling in China: The Surpr…Corporate Governance and Firm Valuations in China (2003)Corporate Governance and Firm…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Problem of Social Cost (1960)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1996Law and Finance2,451 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2000Tunneling2,216 cited
  • 1997A Survey of Corporate Governance2,085 cited
  • 1997Legal Determinants of External Finance

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2,032 cited

Cited by

  • 2014Institutional incentives and earnings quality: The influence of government ownership in China46 cited
  • 2009Chinese Firms' Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects44 cited
  • 2005Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies41 cited
  • 2011Earnings management and the effect of earnings quality in relation to stress level and bankruptcy level of Chinese listed firms40 cited
  • 2019State-controlled banks and income smoothing. Do politics matter?35 cited
  • 2011Is there an Expectations Gap in the Roles of Independent Directors? An Explorative Study of Listed Chinese Companies33 cited
  • 2006An Empirical Study on Corporate Governance and Market Valuation in China33 cited
  • 2006Management Accounting Practices in the People's Republic of China30 cited
  • 2008Financial factors and company investment decisions in transitional China28 cited
  • 2003Corporate Governance and Firm Valuations in China28 cited
  • 2013Insider Control, Group Affiliation and Earnings Management in Emerging Economies: Evidence from India26 cited
  • 2009Corporate ownership and the information content of earnings in Poland21 cited
  • 2008Tunneling in China: The Remarkable Case of Inter-Corporate Loans21 cited
  • 2007Ownership Structure, Corporate Governance and Analyst Following: A Study of French Listed Firms18 cited