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Political scrutiny and earnings management in the oil refining industry

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2008Understanding Competitive and Contagion Effects of Layoff Announcements70 cited
2000Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent it?44 cited
2019Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature43 cited
2018Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management

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41 cited

2010The effect of political visibility on audit effort and audit pricing40 cited

2014Efficient contracting, earnings smoothing and managerial accounting discretion35 cited

2022Political elections uncertainty and earnings management: Does firm size really matter?28 cited

2020Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence25 cited

2024Does firm-level political risk influence earnings management?24 cited

2020Doing Good When Doing Well: Evidence on Real Earnings Management23 cited

2019Unemployment insurance benefits and income smoothing19 cited

2013The impact of SOX on opportunistic management behavior18 cited

2023Powerful Politicians, Political Costs, and Income Smoothing13 cited