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Split-share reform and earnings management: Evidence from China
16 references·1 citing·20 second hop
Split-share reform and earnings management: Evidence from China (2012)Split-share reform and earnings managemen…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate governance and earnings management in the Chinese listed companies: A tunneling perspective (2007)Corporate governance and earn…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The pricing of discretionary accruals (1996)The pricing of discretionary …Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Improving the prediction of going concern of Taiwanese listed companies using a hybrid of LASSO with data mining techniques (2016)Improving the prediction of g…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Agency Problems and the Theory of the Firm (1980)Audit committee, board of director characteristics, and earnings management (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)How does financial reporting quality relate to investment efficiency? (2009)Corporate social responsibility and access to finance (2013)
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References

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  • 1995Detecting Earnings Management.6,532 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
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective

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740 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
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    • 2016Improving the prediction of going concern of Taiwanese listed companies using a hybrid of LASSO with data mining techniques23 cited