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Earnings management of distressed firms during debt renegotiation
16 references·16 citing·28 second hopsampled
Earnings management of distressed firms during debt renegotiation (2005)Earnings management of distressed firms d…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Cronyism and capital controls: evidence from Malaysia (2002)Cronyism and capital controls…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Eclipse of the Public Corporation (1999)Eclipse of the Public Corpora…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…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…Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)Liquidation Values and Debt C…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Stock prices and top management changes (1988)Stock prices and top manageme…Outside directors and CEO turnover (1988)Outside directors and CEO tur…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryThe Covid-19 outbreak, corporate financial distress and earnings management (2023)The Covid-19 outbreak, corpor…Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries (2022)Earnings management and inves…Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms (2021)Impact of COVID-19 Pandemic o…Stock market listing status and real earnings management (2018)Stock market listing status a…Does corporate governance influence earnings management in listed companies in Bahrain Bourse? (2018)Does corporate governance inf…The effect of financial leverage on real and accrual-based earnings management (2016)The effect of financial lever…Institutional ownership stability and real earnings management (2016)Institutional ownership stabi…Earnings Management and Financial Distress: Evidence from India (2015)Earnings Management and Finan…Earnings quality under financial crisis: A global empirical investigation (2014)Earnings quality under financ…Corporate diversification, real activities manipulation, and firm value (2014)Corporate diversification, re…Earnings quality and the adoption of IFRS‐based accounting standards (2013)Earnings quality and the adop…Audit committee experts and earnings quality (2013)Audit committee experts and e…Earnings quality in ex-post failed firms (2011)Earnings quality in ex-post f…Debt, diversification and earnings management (2009)Debt, diversification and ear…An investigation of the association between corporate governance, earnings management and the effect of governance reforms (2008)An investigation of the assoc…Choice of auditors and earnings management during the Asian financial crisis (2007)Choice of auditors and earnin…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Limits of Arbitrage (1995)A Survey of Corporate Governance (1997)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Accounting earnings and cash flows as measures of firm performance (1994)Earnings management and investor protection: an international comparison (2003)Towards a Positive Theory of the Determination of Accounting Standards. (1978)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)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1992Liquidation Values and Debt Capacity: A Market Equilibrium Approach2,901 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1999Eclipse of the Public Corporation1,656 cited
  • 1988Stock prices and top management changes1,572 cited
  • 2002Cronyism and capital controls: evidence from Malaysia1,566 cited
  • 1994Debt-covenant violations and managers' accounting responses

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1,250 cited

Cited by

  • 2016The effect of financial leverage on real and accrual-based earnings management161 cited
  • 2013Earnings quality and the adoption of IFRS‐based accounting standards161 cited
  • 2009Debt, diversification and earnings management150 cited
  • 2007Choice of auditors and earnings management during the Asian financial crisis147 cited
  • 2011Earnings quality in ex-post failed firms140 cited
  • 2021Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms131 cited
  • 2016Institutional ownership stability and real earnings management112 cited
  • 2018Does corporate governance influence earnings management in listed companies in Bahrain Bourse?108 cited
  • 2015Earnings Management and Financial Distress: Evidence from India105 cited
  • 2014Earnings quality under financial crisis: A global empirical investigation91 cited
  • 2013Audit committee experts and earnings quality91 cited
  • 2023The Covid-19 outbreak, corporate financial distress and earnings management89 cited
  • 2008An investigation of the association between corporate governance, earnings management and the effect of governance reforms75 cited
  • 2014Corporate diversification, real activities manipulation, and firm value67 cited
  • 2022Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries62 cited
  • 2018Stock market listing status and real earnings management61 cited