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Proximity to Broad Credit Rating Change and Earnings Management
16 references·1 citing·42 second hop
Proximity to Broad Credit Rating Change and Earnings Management (2008)Proximity to Broad Credit Rating Change a…The Information Role of Conservatism (2008)The Information Role of Conse…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The contracting benefits of accounting conservatism to lenders and borrowers (2007)The contracting benefits of a…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The effects of corporate governance on firms’ credit ratings (2006)The effects of corporate gove…Credit Ratings and Capital Structure (2006)Credit Ratings and Capital St…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs (2002)The Role of Accounting Conser…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The interplay of real earnings management, internal control and credit ratings in China (2025)The interplay of real earning…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)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of bonus schemes on accounting decisions (1985)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)Detecting Earnings Management. (1995)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)Female Directors and Earnings Quality* (2011)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)How does financial reporting quality relate to investment efficiency? (2009)Corporate social responsibility and access to finance (2013)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2006The effects of corporate governance on firms’ credit ratings1,320 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
  • 2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited

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2002
The Balance Sheet as an Earnings Management Constraint
909 cited
  • 2006Credit Ratings and Capital Structure847 cited
  • Cited by

    • 2025The interplay of real earnings management, internal control and credit ratings in China19 cited