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The Effect of Financial Status on Earnings Quality of Chinese-Listed Firms
16 references·2 citing·32 second hop
The Effect of Financial Status on Earnings Quality of Chinese-Listed Firms (2014)The Effect of Financial Status on Earning…Earnings volatility and earnings predictability (2008)Earnings volatility and earni…Accounting Discretion, Corporate Governance, and Firm Performance* (2008)Accounting Discretion, Corpor…Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective (2007)Corporate governance and earn…The market pricing of accruals quality (2005)The market pricing of accrual…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings Manipulation in Failing Firms (2003)Earnings Manipulation in Fail…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…The Conservatism Principle and the Asymmetric Timeliness of Earnings (1998)The Conservatism Principle an…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…The information content of losses (1995)The information content of lo…Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…IFRS experience and earnings quality in the GCC region (2022)IFRS experience and earnings …Studying the impacts of earnings quality on stock return: Experiments in Vietnam (2020)Studying the impacts of earni…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Accounting earnings and cash flows as measures of firm performance (1994)Detecting Earnings Management. (1995)Accounting Quality and Firm-Level Capital Investment (2006)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Entropy-balanced accruals (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management through Real Activities Manipulation (2003)Capital markets research in accounting (2001)Innovative efficiency and stock returns (2012)Earnings quality: Evidence from the field (2013)
this work references cited by second hop

References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1995The information content of losses2,315 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective740 cited
  • 2008Earnings volatility and earnings predictability637 cited
  • 2008Accounting Discretion, Corporate Governance, and Firm Performance*557 cited
  • 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings

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458 cited
  • 2003Earnings Manipulation in Failing Firms421 cited
  • Cited by

    • 2022IFRS experience and earnings quality in the GCC region20 cited
    • 2020Studying the impacts of earnings quality on stock return: Experiments in Vietnam20 cited