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Earnings opacity internationally and elements of social, economic and accounting order
16 references·6 citing·32 second hop
Earnings opacity internationally and elements of social, economic and accounting order (2006)Earnings opacity internationally and elem…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Roles of Accounting in Organizations and Society (2005)The Roles of Accounting in Or…The World Price of Earnings Opacity (2003)The World Price of Earnings O…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Financial accounting information and corporate governance (2001)Financial accounting informat…The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else (2000)The Mystery of Capital: Why C…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Aggregating Governance Indicators (1999)Aggregating Governance Indica…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Managerial Incentives and Product Market Competition (1997)Managerial Incentives and Pro…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The roles of accounting in organizations and society (1980)The roles of accounting in or…Specification Tests in Econometrics (1978)Specification Tests in Econom…The effect of corruption on the level of real and accrual earnings management in cases of target firms (2022)The effect of corruption on t…The role of intellectual and financial capital in competitiveness and performance: A study of emerging small and medium enterprises (2020)The role of intellectual and …Are cultural values sufficient to improve stakeholder engagement human and labour rights issues? (2019)Are cultural values sufficien…The effect of corruption and culture on corporate social performance: an empirical study (2018)The effect of corruption and …Adoption of international accounting standards and performance of emerging capital markets (2016)Adoption of international acc…Financial performance evaluation and bankruptcy prediction (failure)1 (2014)Financial performance evaluat…Institutions, Institutional Change and Economic Performance (1991)Legal Determinants of External Finance (1997)Law, Finance, and Economic Growth (1999)Urban Informality: Toward an Epistemology of Planning (2005)The economics of poverty traps and persistent poverty: An asset-based approach (2006)The Economic Lives of the Poor (2007)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)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else5,104 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995The information content of losses2,315 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1980The roles of accounting in organizations and society1,590 cited
  • 2003The World Price of Earnings Opacity1,205 cited
  • 1997Managerial Incentives and Product Market Competition1,178 cited
  • 2005The Roles of Accounting in Organizations and Society1,133 cited

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  • 1999Aggregating Governance Indicators1,049 cited
  • Cited by

    • 2019Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?69 cited
    • 2014Financial performance evaluation and bankruptcy prediction (failure)134 cited
    • 2020The role of intellectual and financial capital in competitiveness and performance: A study of emerging small and medium enterprises32 cited
    • 2018The effect of corruption and culture on corporate social performance: an empirical study28 cited
    • 2016Adoption of international accounting standards and performance of emerging capital markets20 cited
    • 2022The effect of corruption on the level of real and accrual earnings management in cases of target firms18 cited