Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Agency-based demand for conservatism: evidence from state adoption of antitakeover laws

16 references·16 citing·35 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
1995Detecting Earnings Management.6,532 cited
1985Positive Accounting Theory5,837 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
2006Over-investment of free cash flow2,918 cited
2008What Matters in Corporate Governance?2,903 cited
1979On financial contracting2,901 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2001Financial accounting information and corporate governance2,296 cited
2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1988Takeovers: Their Causes and Consequences1,325 cited

Cited by

2015An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative72 cited
2014Debt Maturity Structure and Accounting Conservatism60 cited
2014Conditional Conservatism and Audit Fees58 cited
2018International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism56 cited
2019Conservatism in debt contracting: theory and empirical evidence54 cited
2020Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws52 cited
2016The market for corporate control and dividend policies: Cross-country evidence from M&A laws51 cited
2017Determinants and consequences of timely asset impairments during the financial crisis42 cited
2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis42 cited
2015Confusion over Accounting Conservatism: A Critical Review35 cited
2016Conditional conservatism and disaggregated bad news indicators in accrual models34 cited
2021Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices31 cited
2021Financial reporting quality effects of imposing (gender) quotas on boards of directors30 cited
2013Corporate Pyramids, Conservatism and Cost of Debt: Evidence From Taiwan25 cited
2017Universal Demand Laws and the Monitoring Demand for Accounting Conservatism24 cited
2022Bank Competition and Borrower Conservatism23 cited