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The Effect of the Separation of Ownership from Control on Accounting Policy Decisions.

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References

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2000The effect of ESOP adoptions on corporate performance: are there really performance changes?95 cited
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1995The impact of ownership concentration on the trade-off between financial and tax reporting92 cited
1983Relative accuracy of judgemental and extrapolative methods in forecasting annual earnings89 cited
1982The images that have shaped accounting theory86 cited
1993

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EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING

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1979Corporate Control and Managerial Misrepresentation of Firm Performance79 cited

2007Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta74 cited

2010Large shareholders and the pressure to manage earnings73 cited

1996Income smoothing and incentives by operating condition: An empirical test using depreciation changes in Japan63 cited

2017Firm- and Country-Level Attributes as Determinants of Earnings Management: An Analysis for Latin American Firms63 cited

2015Ownership Characteristics and Earnings Management in China59 cited

2005Earnings management and internal mechanisms of corporate governance: Empirical evidence from Chilean firms58 cited