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Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China
16 references·7 citing·32 second hop
Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China (2013)Effect of disclosure regulation on earnin…The Theory of Economic Regulation (2021)The Theory of Economic Regula…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Theory of Economic Regulation (1971)The Theory of Economic Regula…Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance (2022)Related Party Transactions an…Related-Party Transactions and Stock Price Crash Risk: Evidence from China (2021)Related-Party Transactions an…The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China (2020)The influence of the deregula…Do related party transactions affect earnings quality? Evidence from East Asia (2020)Do related party transactions…Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? (2019)Does Transfer Pricing Improve…IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market (2017)IFRS related party transactio…Auditor Choice and Its Implications for Group‐Affiliated Firms (2016)Auditor Choice and Its Implic…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)Earnings Management through Real Activities Manipulation (2003)
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Cited by

  • 2022Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance37 cited
  • 2017IFRS related party transactions disclosure and firm valuation in the United Arab Emirates emerging market27 cited
  • 2020Do related party transactions affect earnings quality? Evidence from East Asia27 cited
  • 2021Related-Party Transactions and Stock Price Crash Risk: Evidence from China26 cited
  • 2020The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China26 cited
  • 2016Auditor Choice and Its Implications for Group‐Affiliated Firms21 cited
  • 2019Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?19 cited