SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
How much can we trust the financial report?
16 references·16 citing·32 second hopsampled
How much can we trust the financial report? (2014)How much can we trust the financial repor…The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…CEO incentives and earnings management (2004)CEO incentives and earnings m…The Cross-National Diversity of Corporate Governance: Dimensions and Determinants (2003)The Cross-National Diversity …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis (2002)A cross-firm analysis of the …STRATEGY IN EMERGING ECONOMIES. (2000)STRATEGY IN EMERGING ECONOMIE…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceEarnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Law and Finance (1996)Law and FinanceThe Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis (1994)The Financial and Operating P…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryImpact of earnings management on working capital management efficiency (2023)Impact of earnings management…Financial integration and earnings management: evidence from emerging markets (2023)Financial integration and ear…CSR disclosure and state ownership: implications for earnings management and market value (2023)CSR disclosure and state owne…Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms (2023)Board gender diversity, insti…A review of corporate governance effectiveness: Developed vs emerging markets (2023)A review of corporate governa…Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy (2022)Does the CEO’s financial and …Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies (2022)Conciseness, Financial Disclo…The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market (2021)The impact of audit quality o…Effect of Real Earnings Management on Firm Performance: Evidence from India (2021)Effect of Real Earnings Manag…The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets (2020)The Impact of Financial State…Related party transactions and earnings management in Jordan: the role of ownership structure (2020)Related party transactions an…Does audit quality influence earnings management in emerging markets? Evidence from Jordan (2020)Does audit quality influence …CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies (2020)CEO power and earnings manage…Economic growth in European Union: does IFRS mandatory adoption matter? (2019)Economic growth in European U…Reviewing emerging markets: context, concepts and future research (2018)Reviewing emerging markets: c…The role of national culture and corruption on managing earnings around the world (2017)The role of national culture …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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 Cost of Capital, Corporation Finance and the Theory of Investment (1958)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)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)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Firm Resources and Sustained Competitive Advantage (1991)The resource-based view of the firm: Ten years after 1991 (2001)Institutional Transitions and Strategic Choices (2003)An institution-based view of international business strategy: a focus on emerging economies (2008)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· second hop is a sample of the most-cited connections

References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 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
  • 2000STRATEGY IN EMERGING ECONOMIES.3,835 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1996Law and Finance2,451 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2003The Cross-National Diversity of Corporate Governance: Dimensions and Determinants1,607 cited
  • 2002A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis1,571 cited
  • 1994The Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis

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

1,416 cited
  • 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
  • Cited by

    • 2020Related party transactions and earnings management in Jordan: the role of ownership structure78 cited
    • 2020Does audit quality influence earnings management in emerging markets? Evidence from Jordan76 cited
    • 2017The role of national culture and corruption on managing earnings around the world68 cited
    • 2018Reviewing emerging markets: context, concepts and future research62 cited
    • 2023Impact of earnings management on working capital management efficiency39 cited
    • 2021The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market39 cited
    • 2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
    • 2020CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies38 cited
    • 2022Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies27 cited
    • 2023Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms25 cited
    • 2020The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets24 cited
    • 2023A review of corporate governance effectiveness: Developed vs emerging markets24 cited
    • 2021Effect of Real Earnings Management on Firm Performance: Evidence from India21 cited
    • 2023CSR disclosure and state ownership: implications for earnings management and market value19 cited
    • 2023Financial integration and earnings management: evidence from emerging markets19 cited
    • 2019Economic growth in European Union: does IFRS mandatory adoption matter?16 cited