SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia’s “old” and “new” economies
16 references·8 citing·30 second hop
The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia’s “old” and “new” economies (2001)The impact of free cash flow, financial l…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Accounting and Business Research (2001)Accounting and Business Resea…A test of the free cash flow and debt monitoring hypotheses: (1997)A test of the free cash flow …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…An empirical examination of debt covenant restrictions and accounting-related debt proxies (1990)An empirical examination of d…Aggregation of test statistics (1990)Aggregation of test statisticsFree Cash Flow and Stockholder Gains in Going Private Transactions (1989)Free Cash Flow and Stockholde…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…On financial contracting (1979)On financial contractingTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The effects of global financial crisis on the relationship between CEO compensation and earnings management (2020)The effects of global financi…Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee (2020)Surplus Free Cash Flow, Stock…Catering dividend: Dividend premium and free cash flow on dividend policy (2020)Catering dividend: Dividend p…Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi (2019)Pengaruh Leverage Terhadap Ma…Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership (2015)Free Cash Flow And Earnings M…Monitoring Financial Risk Ratios and Earnings Management: Evidence from Malaysia and Thailand (2014)Monitoring Financial Risk Rat…A COMPARATIVE STUDY BETWEEN FREE CASH FLOWS AND EARNINGS MANAGEMENT (2012)A COMPARATIVE STUDY BETWEEN F…An Empirical Analysis Of Earnings Management In Australia (2009)An Empirical Analysis Of Earn…Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)CEO Characteristics and Firm R&D Spending (2002)The role of information and financial reporting in corporate governance and debt contracting (2010)The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Intermediation and Delegated Monitoring (1984)A Survey of Corporate Governance (1997)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)Detecting Earnings Management (2012)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Separation of Ownership and Control (1983)Law and Finance (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1979On financial contracting2,901 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1989Free Cash Flow and Stockholder Gains in Going Private Transactions1,097 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1997A test of the free cash flow and debt monitoring hypotheses:299 cited
  • 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
  • 1990Aggregation of test statistics216 cited

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

  • 2001Accounting and Business Research151 cited
  • Cited by

    • 2015Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership60 cited
    • 2020Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee56 cited
    • 2020Catering dividend: Dividend premium and free cash flow on dividend policy52 cited
    • 2009An Empirical Analysis Of Earnings Management In Australia44 cited
    • 2012A COMPARATIVE STUDY BETWEEN FREE CASH FLOWS AND EARNINGS MANAGEMENT39 cited
    • 2019Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi36 cited
    • 2014Monitoring Financial Risk Ratios and Earnings Management: Evidence from Malaysia and Thailand28 cited
    • 2020The effects of global financial crisis on the relationship between CEO compensation and earnings management28 cited