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The relations among accounting conservatism, institutional investors and earnings manipulation
16 references·13 citing·42 second hop
The relations among accounting conservatism, institutional investors and earnings manipulation (2013)The relations among accounting conservati…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Information Role of Conservatism (2008)The Information Role of Conse…Measuring Reporting Conservatism (2007)Measuring Reporting Conservat…Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting (2007)Asymmetric timeliness of earn…Conditional and Unconditional Conservatism:Concepts and Modeling (2005)Conditional and Unconditional…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Financial Accounting Theory (1999)Financial Accounting TheoryA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Proxy contests and the efficiency of shareholder oversight (1988)Proxy contests and the effici…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text (2025)Does ESG rating divergence ex…The impact of ESG performance on firms’ technological innovation: evidence from China (2024)The impact of ESG performance…Institutional ownership and earnings quality: Evidence from China (2024)Institutional ownership and e…Investor interaction and the valuation of listed companies (2023)Investor interaction and the …ESG Rating and Northbound Capital Shareholding Preferences: Evidence from China (2022)ESG Rating and Northbound Cap…Can third-party online sales disclosure help reduce earnings management? Evidence from China (2022)Can third-party online sales …Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality (2022)Accounting Comparability, Con…The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management: Some Evidence From Listed Companies in Indonesia (2020)The Effect of Accounting Cons…Signing auditors’ foreign experience and audit pricing (2020)Signing auditors’ foreign exp…Pre-IPO growth, venture capital, and the long-run performance of IPOs (2019)Pre-IPO growth, venture capit…Earning Management and the Role of Accounting Conservatism at Firm Level (2016)Earning Management and the Ro…Ownership Structure and Accounting Conservatism: A Literature Review (2015)Ownership Structure and Accou…Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management (2015)Board Member Characteristics …The Nature of the Firm (1937)Separation of Ownership and Control (1983)The economic implications of corporate financial reporting (2005)Mergers and the Market for Corporate Control (1965)Large Shareholders and Corporate Control (1986)The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social Performance (1999)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1999)Corporate Governance Structure and Performance of Malaysian Listed Companies (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)Determinants of corporate borrowing (1977)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)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)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 1988Proxy contests and the efficiency of shareholder oversight1,052 cited
  • 1999Financial Accounting Theory1,023 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 2005Conditional and Unconditional Conservatism:Concepts and Modeling704 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 2007Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting

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613 cited
  • 2007Measuring Reporting Conservatism586 cited
  • Cited by

    • 2015Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management38 cited
    • 2022Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality34 cited
    • 2022ESG Rating and Northbound Capital Shareholding Preferences: Evidence from China34 cited
    • 2024The impact of ESG performance on firms’ technological innovation: evidence from China33 cited
    • 2024Institutional ownership and earnings quality: Evidence from China28 cited
    • 2025Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text25 cited
    • 2020Signing auditors’ foreign experience and audit pricing24 cited
    • 2015Ownership Structure and Accounting Conservatism: A Literature Review23 cited
    • 2019Pre-IPO growth, venture capital, and the long-run performance of IPOs22 cited
    • 2020The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management: Some Evidence From Listed Companies in Indonesia22 cited
    • 2023Investor interaction and the valuation of listed companies21 cited
    • 2016Earning Management and the Role of Accounting Conservatism at Firm Level19 cited
    • 2022Can third-party online sales disclosure help reduce earnings management? Evidence from China18 cited