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Real Earnings Management and Accrual-based Earnings Management in Family Firms
16 references·16 citing·32 second hopsampled
Real Earnings Management and Accrual-based Earnings Management in Family Firms (2014)Real Earnings Management and Accrual-base…The law and economics of self-dealing (2008)The law and economics of self…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills (2007)Socioemotional Wealth and Bus…The economic implications of corporate financial reporting (2005)The economic implications of …How do family ownership, control and management affect firm value? (2005)How do family ownership, cont…The pervasive effects of family on entrepreneurship: toward a family embeddedness perspective (2003)The pervasive effects of fami…Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Agency Problems and Dividend Policies Around the World (1998)Agency Problems and Dividend …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management ownership and market valuation (1988)Management ownership and mark…Real earnings management: A review of the international literature (2022)Real earnings management: A r…Sustainability practices of family and nonfamily firms: A worldwide study (2021)Sustainability practices of f…Sustainability in family business – A bibliometric study and a research agenda (2021)Sustainability in family busi…Socio‐emotional wealth and corporate responses to environmental hostility: Are family firms more stakeholder oriented? (2020)Socio‐emotional wealth and co…Family ownership concentration and real earnings management: Empirical evidence from an emerging market (2020)Family ownership concentratio…Corporate Governance and Firm Performance: A Comparative Analysis between Listed Family and Non-Family Firms in Japan (2020)Corporate Governance and Firm…Financial crisis and real earnings management in family firms: A comparison between China and the United States (2018)Financial crisis and real ear…Does family control explain why corporate social responsibility affects investment efficiency? (2018)Does family control explain w…Firm performance, corporate governance and executive compensation in Pakistan (2017)Firm performance, corporate g…Female directors and real activities manipulation: Evidence from China (2017)Female directors and real act…Earnings Management and CSR Disclosure. Family vs. Non-Family Firms (2017)Earnings Management and CSR D…A cross-country study of legal-system strength and real earnings management (2016)A cross-country study of lega…The impact of SME’s pre-bankruptcy financial distress on earnings management tools (2015)The impact of SME’s pre-bankr…Real earnings management in family firms: Evidence from an emerging economy (2015)Real earnings management in f…Corporate Opacity and Cost of Debt for Family Firms (2015)Corporate Opacity and Cost of…Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014)Accounting Research in Family…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The Social Identity Theory of Intergroup Behavior (2004)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Socioemotional Wealth in Family Firms (2012)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Law and Finance (1998)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 cited
  • 2007Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills4,400 cited
  • 2005How do family ownership, control and management affect firm value?4,190 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1998Agency Problems and Dividend Policies Around the World3,179 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

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3,082 cited
  • 2003The pervasive effects of family on entrepreneurship: toward a family embeddedness perspective2,798 cited
  • Cited by

    • 2014Accounting Research in Family Firms: Theoretical and Empirical Challenges231 cited
    • 2022Real earnings management: A review of the international literature163 cited
    • 2017Firm performance, corporate governance and executive compensation in Pakistan154 cited
    • 2015The impact of SME’s pre-bankruptcy financial distress on earnings management tools140 cited
    • 2021Sustainability in family business – A bibliometric study and a research agenda138 cited
    • 2015Real earnings management in family firms: Evidence from an emerging economy133 cited
    • 2017Female directors and real activities manipulation: Evidence from China118 cited
    • 2017Earnings Management and CSR Disclosure. Family vs. Non-Family Firms118 cited
    • 2020Socio‐emotional wealth and corporate responses to environmental hostility: Are family firms more stakeholder oriented?110 cited
    • 2020Corporate Governance and Firm Performance: A Comparative Analysis between Listed Family and Non-Family Firms in Japan103 cited
    • 2016A cross-country study of legal-system strength and real earnings management97 cited
    • 2020Family ownership concentration and real earnings management: Empirical evidence from an emerging market97 cited
    • 2021Sustainability practices of family and nonfamily firms: A worldwide study96 cited
    • 2015Corporate Opacity and Cost of Debt for Family Firms94 cited
    • 2018Does family control explain why corporate social responsibility affects investment efficiency?86 cited
    • 2018Financial crisis and real earnings management in family firms: A comparison between China and the United States83 cited