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Financial distress, earnings management and market pricing of accruals during the global financial crisis
16 references·16 citing·28 second hopsampled
Financial distress, earnings management and market pricing of accruals during the global financial crisis (2013)Financial distress, earnings management a…Detecting Earnings Management (2012)Detecting Earnings ManagementThe real effects of financial constraints: Evidence from a financial crisis (2010)The real effects of financial…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Determinants of corporate borrowing (1977)Determinants of corporate bor…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Financial Ratios As Predictors of Failure (1966)Financial Ratios As Predictor…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…The Covid-19 outbreak, corporate financial distress and earnings management (2023)The Covid-19 outbreak, corpor…Are key audit matter disclosures useful in assessing the financial distress level of a client firm? (2023)Are key audit matter disclosu…The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence (2022)The impact of COVID-19 pandem…Economic policy uncertainty exposure and earnings management: evidence from China (2020)Economic policy uncertainty e…Earnings management in V4 countries: the evidence of earnings smoothing and inflating (2020)Earnings management in V4 cou…Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies (2019)Earnings management strategie…Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia (2018)Factors Eliciting Corporate F…Determinants and consequences of financial distress: review of the empirical literature (2018)Determinants and consequences…The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality (2016)The Relation between Audit Fe…Corporate Governance Quality and Earnings Management: Evidence from Jordan (2016)Corporate Governance Quality …The impact of SME’s pre-bankruptcy financial distress on earnings management tools (2015)The impact of SME’s pre-bankr…Financial crisis, GDP variation and earnings management in Europe (2015)Financial crisis, GDP variati…Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015)Earnings Management: An Analy…Earnings Management and Financial Distress: Evidence from India (2015)Earnings Management and Finan…Corporate accruals quality during the 2008–2010 Global Financial Crisis (2015)Corporate accruals quality du…Earnings quality under financial crisis: A global empirical investigation (2014)Earnings quality under financ…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Earnings Management During Import Relief Investigations (1991)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)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)In Search of Distress Risk (2008)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 1997A Survey of Corporate Governance16,237 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1966Financial Ratios As Predictors of Failure4,753 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 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
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2010The real effects of financial constraints: Evidence from a financial crisis

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2,298 cited

Cited by

  • 2018Determinants and consequences of financial distress: review of the empirical literature244 cited
  • 2015Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress222 cited
  • 2016Corporate Governance Quality and Earnings Management: Evidence from Jordan159 cited
  • 2015The impact of SME’s pre-bankruptcy financial distress on earnings management tools140 cited
  • 2015Earnings Management and Financial Distress: Evidence from India105 cited
  • 2020Economic policy uncertainty exposure and earnings management: evidence from China94 cited
  • 2014Earnings quality under financial crisis: A global empirical investigation91 cited
  • 2020Earnings management in V4 countries: the evidence of earnings smoothing and inflating91 cited
  • 2023The Covid-19 outbreak, corporate financial distress and earnings management89 cited
  • 2019Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies87 cited
  • 2015Financial crisis, GDP variation and earnings management in Europe83 cited
  • 2022The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence82 cited
  • 2016The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality81 cited
  • 2015Corporate accruals quality during the 2008–2010 Global Financial Crisis81 cited
  • 2023Are key audit matter disclosures useful in assessing the financial distress level of a client firm?68 cited
  • 2018Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia63 cited