Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Accruals Quality and Debt Maturity Structure

16 references·11 citing·28 second hop

FromToDepth

this work references cited by second hop

References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
1978Specification Tests in Econometrics18,788 cited
1998Law and Finance17,902 cited
2021Econometric Analysis of Panel Data15,089 cited
1977Determinants of corporate borrowing13,160 cited
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
1995Detecting Earnings Management.6,532 cited
1988The Determinants of Capital Structure Choice6,108 cited
2003Earnings management and investor protection: an international comparison5,395 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2012Detecting Earnings Management3,821 cited
2002The ultimate ownership of Western European corporations3,798 cited
1998The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle

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

3,690 cited

2009How does financial reporting quality relate to investment efficiency?3,211 cited

Cited by

2018Voluntary disclosure, ownership structure, and corporate debt maturity: A study of French listed firms53 cited
2018The impact of financial reporting quality on debt maturity: the case of private firms48 cited
2022Determinants and consequences of debt maturity structure: A systematic review of the international literature45 cited
2023Tax avoidance and the cost of debt for SMEs: Evidence from Spain39 cited
2017Earnings Quality Effect on Corporate Excess Cash Holdings and Their Marginal Value33 cited
2019Connecting earnings management and corporate social responsibility: A renewed perspective32 cited
2021Audit quality, accruals quality and the cost of equity in an emerging market: Evidence from Vietnam30 cited
2023Performance feedback and corporate maturity mismatch: Evidence from China28 cited
2019Does institutional ownership affect the relationship between accounting quality and cost of capital? A panel smooth transition regression approach22 cited
2019Who monitors opaque borrowers? Debt specialisation, institutional ownership, and information opacity21 cited
2016The relationship between the outside financing and the quality of financial reporting: evidence from Iran21 cited