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Earnings management and listing regulations in China
16 references·0 citing·42 second hop
Earnings management and listing regulations in China (2014)Earnings management and listing regulatio…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…Can foreign firms bond themselves effectively by renting U.S. securities laws? (2004)Can foreign firms bond themse…Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Racing towards the Top?: The Impact of Cross-Listings and Stock Market Competition on International Corporate Governance (2002)Racing towards the Top?: The …The Future as History: The Prospects for Global Convergence in Corporate Governance and Its Implications (1999)The Future as History: The Pr…The Effects of Market Segmentation and Investor Recognition on Asset Prices: Evidence from Foreign Stocks Listing in the United States (1999)The Effects of Market Segment…GOLBALIZATION, CORPORATE FINANCE, AND THE COST OF CAPITAL (1999)GOLBALIZATION, CORPORATE FINA…Empirical Strategies in Labor Economics (1999)Empirical Strategies in Labor…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Federalism as a Commitment to Preserving Market Incentives (1997)Federalism as a Commitment to…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Experimental and Quasi-Experimental Designs for Research (1963)Biases in Dynamic Models with Fixed Effects (1981)Selection on Observed and Unobserved Variables: Assessing the Effectiveness of Catholic Schools (2005)Misallocation and Manufacturing TFP in China and India * (2009)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)The Quarterly Journal of Economics (2024)An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)A Pure Theory of Local Expenditures (1956)Institutions, Institutional Change and Economic Performance (1991)An Essay on Fiscal Federalism (1999)Political turnover and economic performance: the incentive role of personnel control in China (2004)The Fundamental Institutions of China's Reforms and Development (2011)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)What matters for financial development? Capital controls, institutions, and interactions (2005)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Asset pricing and the bid-ask spread (1986)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The New Issues Puzzle (1995)Foreign Speculators and Emerging Equity Markets (2000)Stock Market Liberalization, Economic Reform, and Emerging Market Equity Prices (2000)Investor Psychology and Asset Pricing (2001)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)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)An Integrative Model Of Organizational Trust (1995)Limited-Dependent and Qualitative Variables in Econometrics (1983)Law and Finance (1998)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)On the use of instrumental variables in accounting research (2009)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

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1999Empirical Strategies in Labor Economics1,655 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 1997Federalism as a Commitment to Preserving Market Incentives1,500 cited
  • 1999GOLBALIZATION, CORPORATE FINANCE, AND THE COST OF CAPITAL1,264 cited
  • 1999The Effects of Market Segmentation and Investor Recognition on Asset Prices: Evidence from Foreign Stocks Listing in the United States1,055 cited
  • 2002Racing towards the Top?: The Impact of Cross-Listings and Stock Market Competition on International Corporate Governance995 cited
  • 1999The Future as History: The Prospects for Global Convergence in Corporate Governance and Its Implications864 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
  • 2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited

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How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
608 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
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