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Regulations, earnings management, and post-IPO performance: The Chinese evidence
16 references·16 citing·45 second hopsampled
Regulations, earnings management, and post-IPO performance: The Chinese evidence (2007)Regulations, earnings management, and pos…Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…What Works in Securities Laws? (2006)What Works in Securities Laws?The Law and Economics of Self-Dealing (2005)The Law and Economics of Self…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…China share issue privatization: the extent of its success (2003)China share issue privatizati…A Review of IPO Activity, Pricing and Allocations (2002)A Review of IPO Activity, Pri…From State to Market: A Survey of Empirical Studies on Privatization (2001)From State to Market: A Surve…Forecasting Profitability and Earnings (2000)Forecasting Profitability and…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Market efficiency, long-term …Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Are Accruals during Initial Public Offerings Opportunistic? (1998)Are Accruals during Initial P…Detecting long-run abnormal stock returns: The empirical power and specification of test statistics (1997)Detecting long-run abnormal s…The New Issues Puzzle (1995)The New Issues PuzzleThe Timing of Asset Sales and Earnings Manipulation. (1993)The Timing of Asset Sales and…The Long‐Run Performance of initial Public Offerings (1991)The Long‐Run Performance of i…Collectivist Cultures and the Emergence of Family Firms (2022)Collectivist Cultures and the…Earnings management in public-sector organizations: a structured literature review (2021)Earnings management in public…Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality (2020)Key Audit Matters Reports in …Five-year plans, China finance and their consequences (2017)Five-year plans, China financ…The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China (2016)The consequences of shifting …Politically connected CEOs and earnings management: evidence from China (2016)Politically connected CEOs an…Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies (2015)Exploring the Impact of Inter…The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China (2014)The Real and Accrual-based Ea…Underwriter Reputation, Issuer Ownership, and Pre‐IPO Earnings Management: Evidence from China (2013)Underwriter Reputation, Issue…Earnings management and IPO anomalies in China (2012)Earnings management and IPO a…Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China (2012)Do Political Connections Add …Causal disclosures on earnings and earnings management in an IPO setting (2011)Causal disclosures on earning…Earnings management, market discounts and the performance of private equity placements (2010)Earnings management, market d…Overvaluation and earnings management (2009)Overvaluation and earnings ma…A re-examination of China’s share issue privatization (2009)A re-examination of China’s s…Do artificial income smoothing and real income smoothing contribute to firm value equivalently? 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(1985)INITIAL PUBLIC OFFERINGS (1988)Event Studies in Economics and Finance (1997)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Sentiment and the Cross‐Section of Stock Returns (2006)The relationship between return and market value of common stocks (1981)A five-factor asset pricing model (2014)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Toward a More General Theory of Regulation (1976)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)Dividend Policy, Growth, and the Valuation of Shares (1961)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Ratio Analysis and Equity Valuation: From Research to Practice (2001)The Stock Market and Corporate Investment: A Test of Catering Theory (2008)Manager sentiment and stock returns (2018)World Investment Report (2017)A Brief History of Neoliberalism (2020)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2001From State to Market: A Survey of Empirical Studies on Privatization3,555 cited
  • 1995The New Issues Puzzle3,550 cited
  • 1991The Long‐Run Performance of initial Public Offerings3,500 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 1997Detecting long-run abnormal stock returns: The empirical power and specification of test statistics2,690 cited
  • 1998Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.12,572 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2003China share issue privatization: the extent of its success961 cited
  • 2000Forecasting Profitability and Earnings857 cited
  • 1998Are Accruals during Initial Public Offerings Opportunistic?726 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 1993

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The Timing of Asset Sales and Earnings Manipulation.
556 cited
  • 2005The Law and Economics of Self-Dealing497 cited
  • 2002A Review of IPO Activity, Pricing and Allocations466 cited
  • Cited by

    • 2012Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China188 cited
    • 2015Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies181 cited
    • 2020Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality162 cited
    • 2009Overvaluation and earnings management153 cited
    • 2014The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China126 cited
    • 2017Five-year plans, China finance and their consequences119 cited
    • 2013Underwriter Reputation, Issuer Ownership, and Pre‐IPO Earnings Management: Evidence from China89 cited
    • 2008Do artificial income smoothing and real income smoothing contribute to firm value equivalently?82 cited
    • 2021Earnings management in public-sector organizations: a structured literature review78 cited
    • 2022Collectivist Cultures and the Emergence of Family Firms75 cited
    • 2010Earnings management, market discounts and the performance of private equity placements66 cited
    • 2009A re-examination of China’s share issue privatization64 cited
    • 2011Causal disclosures on earnings and earnings management in an IPO setting60 cited
    • 2016The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China58 cited
    • 2016Politically connected CEOs and earnings management: evidence from China54 cited
    • 2012Earnings management and IPO anomalies in China48 cited