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Political cost incentives for earnings management in the cable television industry

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2011Where firms choose to disclose voluntary environmental information406 cited
2002Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee255 cited
2019

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Policy uncertainty and earnings management: International evidence

249 cited

2017Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?234 cited

2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited

2007The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain220 cited

2012The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors202 cited

2003Audit firm size, public ownership, and firms' discretionary accruals management193 cited

1996Dividend-based earnings management: Empirical evidence from Finland190 cited

2006The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research190 cited

2012Ownership Structure and Earnings Management: Evidence from Portugal186 cited

2010The relationship between corporate social performance and earnings management151 cited

2011Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs148 cited

2009The Economic Determinants of Conditional Conservatism144 cited

2010The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors126 cited

2002Using Psychology Theories in Archival Financial Accounting Research125 cited