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Free Cash Flow and Earnings Management in Brazil: The Negative Side of Financial Slack
16 references·3 citing·33 second hop
Free Cash Flow and Earnings Management in Brazil: The Negative Side of Financial Slack (2014)Free Cash Flow and Earnings Management in…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Over-investment of free cash flow (2006)Over-investment of free cash …Agency Costs of Overvalued Equity (2005)Agency Costs of Overvalued Eq…Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Information Asymmetry and Earnings Management: Some Evidence (2000)Information Asymmetry and Ear…The pricing of discretionary accruals (1996)The pricing of discretionary …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Accounting choice in troubled companies (1994)Accounting choice in troubled…The Determinants of Leveraged Buyout Activity: Free Cash Flow vs. Financial Distress Costs (1993)The Determinants of Leveraged…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Free Cash Flow and Stockholder Gains in Going Private Transactions (1989)Free Cash Flow and Stockholde…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Mediating Role of Firm’s Performance on The Relationship between Free Cash Flow and Capital Structure (2021)The Mediating Role of Firm’s …The Influence of Free Cash Flow and Operating Cash Flow on Earnings Management at Manufacturing Firms Listed in the Indonesian Stock Exchange (2018)The Influence of Free Cash Fl…Free cash flow, investment inefficiency, and earnings management: evidence from manufacturing firms listed on the Indonesia Stock Exchange (2018)Free cash flow, investment in…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Agency Problems and the Theory of the Firm (1980)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)How does financial reporting quality relate to investment efficiency? (2009)Government intervention and investment efficiency: Evidence from China (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)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)Separation of Ownership and Control (1983)Law and Finance (1998)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Accounting earnings and cash flows as measures of firm performance (1994)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 Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Debt covenant violation and manipulation of accruals (1994)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1989Free Cash Flow and Stockholder Gains in Going Private Transactions1,097 cited
  • 2005Agency Costs of Overvalued Equity1,003 cited
  • 1994Accounting choice in troubled companies855 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 1993The Determinants of Leveraged Buyout Activity: Free Cash Flow vs. Financial Distress Costs

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486 cited
  • 2000Information Asymmetry and Earnings Management: Some Evidence408 cited
  • Cited by

    • 2018Free cash flow, investment inefficiency, and earnings management: evidence from manufacturing firms listed on the Indonesia Stock Exchange24 cited
    • 2018The Influence of Free Cash Flow and Operating Cash Flow on Earnings Management at Manufacturing Firms Listed in the Indonesian Stock Exchange24 cited
    • 2021The Mediating Role of Firm’s Performance on The Relationship between Free Cash Flow and Capital Structure16 cited