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Debt, diversification and earnings management · Study

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ArticleDebt, diversification and earnings management

Gonzalo Rodríguez Pérez2009

OA

Articlegreen2009

Debt, diversification and earnings management

Gonzalo Rodríguez Pérez · Esteban van Hemmen Almazor

150 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Audit committee, board of director characteristics, and earnings management

Cited by

2016Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management 2014The effect of IFRS on earnings management in Brazilian non-financial public companies 2017The impact of leverage on accrual-based earnings management: The case of listed French firms 2015Earnings quality in privatized firms: The role of state and foreign owners 2013Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy

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Details

Year2009

Typearticle

Published2009-11-16

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations150

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2009.10.005

openalex_workW2020230150

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2017

Integrated reporting: Is it the last piece of the accounting disclosure puzzle?

2016The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study

2020Is earnings management associated with corporate environmental disclosure?