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Do Ownership Structure Characteristics Affect Italian Private Companies’ Propensity to Engage in the Practices of “Earnings Minimization” and “Earnings Change Minimization”?
16 references·1 citing·38 second hop
Do Ownership Structure Characteristics Affect Italian Private Companies’ Propensity to Engage in the Practices of “Earnings Minimization” and “Earnings Change Minimization”? (2015)Do Ownership Structure Characteristics Af…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Corporate governance and pay-for-performance: The impact of earnings management☆ (2007)Corporate governance and pay-…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Corporate Governance in Asia: A Survey (2002)Corporate Governance in Asia:…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…Proxy contests and the efficiency of shareholder oversight (1988)Proxy contests and the effici…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Credit Markets and the Control of Capital (1985)Credit Markets and the Contro…Earnings Management and State Ownership: A Primary Literature Review (2018)Earnings Management and State…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and Residual Claims (1983)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Separation of Ownership and Control (1983)Law and Finance (1998)Corporate disclosures by family firms (2007)The quality of accounting information in politically connected firms (2010)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Law, Finance, and Economic Growth in China (2003)How do family ownership, control and management affect firm value? (2005)The Problem of Social Cost (1960)A Survey of Corporate Governance (1997)Estimating the Value of Political Connections (2001)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Financial Development and Economic Growth: Views and Agenda (1999)Finance and Growth: Theory and Evidence (2004)Chapter 12 Finance and Growth: Theory and Evidence (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)
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References

  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1995The information content of losses2,315 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 1985Credit Markets and the Control of Capital1,095 cited
  • 1988Proxy contests and the efficiency of shareholder oversight1,052 cited
  • 2002Corporate Governance in Asia: A Survey965 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation

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827 cited
  • 2007Corporate governance and pay-for-performance: The impact of earnings management☆778 cited
  • Cited by

    • 2018Earnings Management and State Ownership: A Primary Literature Review10 cited