Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Asset Write‐offs in Private Firms – The Case of German SMEs

16 references·16 citing·33 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1985Positive Accounting Theory5,837 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
1999Earnings Management to Exceed Thresholds2,764 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
2000Agency Costs and Ownership Structure2,517 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2005Payout policy in the 21st century2,268 cited
2001Empirical research on accounting choice1,764 cited
2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
1994Debt-covenant violations and managers' accounting responses

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

1,250 cited

2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited

Cited by

2015Governance Structure and Firm Performance in Private Family Firms58 cited
2016Bank Relationships and Private Firms’ Financial Reporting Quality46 cited
2019Accounting Research on Private Firms: State of the Art and Future Directions41 cited
2016The benefits of structured data across the information supply chain: Initial evidence on XBRL adoption and loan contracting of private firms39 cited
2023Tax avoidance and the cost of debt for SMEs: Evidence from Spain39 cited
2018Earnings Quality and Market Values of Indonesian Listed Firms39 cited
2017Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS39 cited
2015Legal Form and Earnings Properties31 cited
2018A literature survey of financial reporting in private firms30 cited
2016The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending24 cited
2020Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review18 cited
2016Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms18 cited
2016Multidimensional Competition and Corporate Disclosure17 cited
2015SME Accounting Requirements: Basing Policy on Evidence17 cited
2017Demand for fair value accounting: The case of the asset revaluation boom in Korea during the global financial crisis16 cited
2015Earnings management and goodwill impairment16 cited