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“Keep silent and make money”: Institutional patterns of earnings management in China
16 references·16 citing·36 second hopsampled
“Keep silent and make money”: Institutional patterns of earnings management in China (2011)“Keep silent and make money”: Institution…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Competition and Corporate Tax…Performance matched discretionary accrual measures (2005)Performance matched discretio…Gold into Base Metals: Productivity Growth in the People’s Republic of China during the Reform Period (2003)Gold into Base Metals: Produc…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Razor's Edge: Distortions and Incremental Reform in the People's Republic of China (2000)The Razor's Edge: Distortions…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …GUANXI: CONNECTIONS AS SUBSTITUTES FOR FORMAL INSTITUTIONAL SUPPORT. (1996)GUANXI: CONNECTIONS AS SUBSTI…The information content of losses (1995)The information content of lo…Local Governments as Industrial Firms: An Organizational Analysis of China's Transitional Economy (1995)Local Governments as Industri…Organizational Dynamics of Market Transition: Hybrid Forms, Property Rights, and Mixed Economy in China (1992)Organizational Dynamics of Ma…Institutions, Institutional Change and Economic Performance (1991)Institutions, Institutional C…China statistical yearbook (1988)China statistical yearbookThe effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Foreign ownership and earnings management (2022)Foreign ownership and earning…Corporate social responsibility and firm performance (2022)Corporate social responsibili…The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets (2020)The Impact of Financial State…CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies (2020)CEO power and earnings manage…CEO Characteristics: A Literature Review and Future Directions (2020)CEO Characteristics: A Litera…Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan (2019)Control-Enhancing Mechanisms …Industry characteristics and earnings management: a study of Malaysian industries (2018)Industry characteristics and …Do governance mechanisms deter earnings management and promote corporate social responsibility? (2018)Do governance mechanisms dete…The effect of the CEO’s characteristics on EM: evidence from Jordan (2017)The effect of the CEO’s chara…The effect of CEOs’ characteristics on forward-looking information (2017)The effect of CEOs’ character…Earnings Management and Board Structure (2016)Earnings Management and Board…The perception of earnings management motivations in Saudi public firms (2015)The perception of earnings ma…How much can we trust the financial report? (2014)How much can we trust the fin…Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management (2013)Some theoretical and methodol…Motivation for Earnings Management among Auditors in Malaysia (2012)Motivation for Earnings Manag…Earnings management of initial public offering firms: evidence from regulation changes in C hina (2012)Earnings management of initia…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)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)Economic Action and Social Structure: The Problem of Embeddedness (1985)Network Dyads in Entrepreneurial Settings: A Study of the Governance of Exchange Relationships (1992)Guanxi and organizational dynamics: organizational networking in Chinese firms (2001)PRODUCT INNOVATION STRATEGY AND THE PERFORMANCE OF NEW TECHNOLOGY VENTURES IN CHINA. (2001)Fools Rush in? The Institutional Context of Industry Creation* (2007)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)Measuring Pro-Poor Growth (2001)Capitalism with Chinese Characteristics (2008)An optimal parameters-based geographical detector model enhances geographic characteristics of explanatory variables for spatial heterogeneity analysis: cases with different types of spatial data (2020)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corruption and Growth (1995)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
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References

  • 1991Institutions, Institutional Change and Economic Performance24,871 cited
  • 1988China statistical yearbook12,378 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 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
  • 1996GUANXI: CONNECTIONS AS SUBSTITUTES FOR FORMAL INSTITUTIONAL SUPPORT.2,240 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2000The Razor's Edge: Distortions and Incremental Reform in the People's Republic of China1,065 cited
  • 1992Organizational Dynamics of Market Transition: Hybrid Forms, Property Rights, and Mixed Economy in China1,057 cited
  • 1995Local Governments as Industrial Firms: An Organizational Analysis of China's Transitional Economy934 cited
  • 2009Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms

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837 cited
  • 2003Gold into Base Metals: Productivity Growth in the People’s Republic of China during the Reform Period712 cited
  • Cited by

    • 2014How much can we trust the financial report?78 cited
    • 2017The effect of the CEO’s characteristics on EM: evidence from Jordan65 cited
    • 2018Do governance mechanisms deter earnings management and promote corporate social responsibility?64 cited
    • 2016Earnings Management and Board Structure63 cited
    • 2022Foreign ownership and earnings management56 cited
    • 2022Corporate social responsibility and firm performance54 cited
    • 2017The effect of CEOs’ characteristics on forward-looking information48 cited
    • 2015The perception of earnings management motivations in Saudi public firms43 cited
    • 2020CEO Characteristics: A Literature Review and Future Directions40 cited
    • 2012Earnings management of initial public offering firms: evidence from regulation changes in C hina40 cited
    • 2020CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies38 cited
    • 2012Motivation for Earnings Management among Auditors in Malaysia25 cited
    • 2020The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets24 cited
    • 2013Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management22 cited
    • 2019Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan20 cited
    • 2018Industry characteristics and earnings management: a study of Malaysian industries17 cited