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Debt Financing and Earnings Management: An Internal Capital Market Perspective
16 references·4 citing·25 second hop
Debt Financing and Earnings Management: An Internal Capital Market Perspective (2013)Debt Financing and Earnings Management: A…Detecting Earnings Management (2012)Detecting Earnings ManagementEstimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…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…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups (2000)Is Group Affiliation Profitab…Corporate Ownership Around the World (1999)Corporate Ownership Around th…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Positive Accounting Theory (1985)Positive Accounting TheoryA hidden channel of “blood transfusion”: Internal capital market subsidies and zombie firms (2023)A hidden channel of “blood tr…Earnings management, capital structure, and the role of corporate governance: Evidence from sub‐Saharan Africa (2021)Earnings management, capital …Core Predictors of Debt Specialization: A New Insight to Optimal Capital Structure (2021)Core Predictors of Debt Speci…Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan (2018)Ownership structure and debt …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law, Finance, and Economic Growth in China (2003)How do family ownership, control and management affect firm value? (2005)Law and Finance (1998)Investor protection and corporate governance (2000)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)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)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Earnings Management through Real Activities Manipulation (2003)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 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
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2000Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups2,588 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.

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2,388 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • Cited by

    • 2018Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan23 cited
    • 2021Earnings management, capital structure, and the role of corporate governance: Evidence from sub‐Saharan Africa22 cited
    • 2021Core Predictors of Debt Specialization: A New Insight to Optimal Capital Structure21 cited
    • 2023A hidden channel of “blood transfusion”: Internal capital market subsidies and zombie firms15 cited