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Earnings management, surplus free cash flow, and external monitoring

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
1991Earnings Management During Import Relief Investigations8,369 cited
1995Detecting Earnings Management.6,532 cited
1981Auditor size and audit quality5,862 cited
2012Detecting Earnings Management3,821 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1994A Simple Approximation of Tobin's q2,458 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
1981Tobin's $q$ Ratio and Industrial Organization1,382 cited
1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
2002Institutional monitoring and opportunistic earnings management948 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
1994

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Accounting choice in troubled companies

855 cited

Cited by

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2019Policy uncertainty and earnings management: International evidence249 cited
2015Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress222 cited
2015Corporate governance effect on financial distress likelihood: Evidence from Spain217 cited
2017Ownership structure and earnings management in emerging markets—An institutionalized agency perspective193 cited
2013Real earnings management and the cost of new corporate bonds192 cited
2010Auditor quality and earnings management: Singaporean evidence183 cited
2017Audit quality and audit report lag: case of Indonesian listed companies181 cited
2016Audit quality and earnings management: evidence from Jordan175 cited
2016The effect of financial leverage on real and accrual-based earnings management161 cited
2013The Impact of Leverage on Real Earnings Management158 cited
2018CEO Duality, Agency Costs, and Internal Capital Allocation Efficiency156 cited
2009Debt, diversification and earnings management150 cited
2011The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations*150 cited