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Environmental uncertainty and managers’ use of discretionary accruals
16 references·16 citing·34 second hopsampled
Environmental uncertainty and managers’ use of discretionary accruals (2008)Environmental uncertainty and managers’ u…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2003)Management control systems de…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…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…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Three Types of Perceived Uncertainty About the Environment: State, Effect, and Response Uncertainty (1987)Three Types of Perceived Unce…Dimensions of Organizational Task Environments (1984)Dimensions of Organizational …Organization Design (1977)Organization DesignMarkets and Hierarchies: Analysis and Antitrust Implications. (1977)Markets and Hierarchies: Anal…Organizational Structure, Environment and Performance: The Role of Strategic Choice (1972)Organizational Structure, Env…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Strategy and Structure: Chapters in the History of Industrial Enterprise. (1963)Strategy and Structure: Chapt…Punishment or deterrence? Environmental justice construction and corporate equity financing––Evidence from environmental courts (2024)Punishment or deterrence? Env…How does organizational resilience promote firm growth? The mediating role of strategic change and managerial myopia (2024)How does organizational resil…The impact of environmental uncertainty on ESG performance: Emotional vs. rational (2023)The impact of environmental u…How uncertainty can determine corporate ESG performance? (2023)How uncertainty can determine…Digital economy development, corporate social responsibility and low‐carbon innovation (2023)Digital economy development, …A Study on the Impact of Digital Transformation on Corporate ESG Performance: The Mediating Role of Green Innovation (2023)A Study on the Impact of Digi…Managerial myopia and firm productivity: Evidence from China (2022)Managerial myopia and firm pr…Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance (2022)Can digital transformation al…Environmental uncertainty, financing constraints and corporate investment: Evidence from China (2021)Environmental uncertainty, fi…Economic Policy Uncertainty and Stock Liquidity: The Mitigating Effect of Information Disclosure. (2021)Economic Policy Uncertainty a…Corporate social responsibility and investment efficiency: Does business strategy matter? (2020)Corporate social responsibili…Corporates' strategic responses to economic policy uncertainty in China (2019)Corporates' strategic respons…The influence of business strategy on annual report readability (2018)The influence of business str…Environmental regulations, staff quality, green technology, R&D efficiency, and profit in manufacturing (2018)Environmental regulations, st…Effect of Financial Reporting Quality on Sustainability Information Disclosure (2013)Effect of Financial Reporting…Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs (2011)Corporate Social Responsibili…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Population Ecology of Organizations (1977)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Technological Discontinuities and Organizational Environments (1986)Architectural Innovation: The Reconfiguration of Existing Product Technologies and the Failure of Established Firms (1990)Knowledge Management: An Organizational Capabilities Perspective (2001)External Control of Organizations: Resource Dependence Perspective (2011)A Conceptual Framework for the Design of Organizational Control Mechanisms (1979)Markets, Bureaucracies, and Clans (1980)Corporate capital expenditure decisions and the market value of the firm (1985)Management control systems and strategy: A resource-based perspective (2005)Management control systems as a package—Opportunities, challenges and research directions (2008)The design and use of performance management systems: An extended framework for analysis (2009)Organization and environment (1967)The social psychology of organizing (1969)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)The Management of Innovation (1994)TOWARDS AN ATTENTION-BASED VIEW OF THE FIRM (1997)Using Technology and Constituting Structures: A Practice Lens for Studying Technology in Organizations (2000)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)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)The interdisciplinary study of coordination (1994)The role of the business model in capturing value from innovation: evidence from Xerox Corporation's technology spin-off companies (2002)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)
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References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1972Organizational Structure, Environment and Performance: The Role of Strategic Choice4,786 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1984Dimensions of Organizational Task Environments3,912 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1963Strategy and Structure: Chapters in the History of Industrial Enterprise.3,393 cited
  • 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future3,233 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1977Markets and Hierarchies: Analysis and Antitrust Implications.2,730 cited
  • 1987Three Types of Perceived Uncertainty About the Environment: State, Effect, and Response Uncertainty2,649 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1977

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Organization Design
2,177 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • Cited by

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    • 2018Environmental regulations, staff quality, green technology, R&D efficiency, and profit in manufacturing202 cited
    • 2020Corporate social responsibility and investment efficiency: Does business strategy matter?176 cited
    • 2023The impact of environmental uncertainty on ESG performance: Emotional vs. rational170 cited
    • 2021Environmental uncertainty, financing constraints and corporate investment: Evidence from China163 cited
    • 2011Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs148 cited
    • 2023A Study on the Impact of Digital Transformation on Corporate ESG Performance: The Mediating Role of Green Innovation140 cited
    • 2022Managerial myopia and firm productivity: Evidence from China115 cited
    • 2019Corporates' strategic responses to economic policy uncertainty in China114 cited
    • 2022Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance113 cited
    • 2023How uncertainty can determine corporate ESG performance?112 cited
    • 2023Digital economy development, corporate social responsibility and low‐carbon innovation110 cited
    • 2024Punishment or deterrence? Environmental justice construction and corporate equity financing––Evidence from environmental courts99 cited
    • 2021Economic Policy Uncertainty and Stock Liquidity: The Mitigating Effect of Information Disclosure.96 cited
    • 2024How does organizational resilience promote firm growth? The mediating role of strategic change and managerial myopia95 cited