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Corporate life cycle and the accrual model: An empirical study based on Chinese listed companies
16 references·1 citing·30 second hop
Corporate life cycle and the accrual model: An empirical study based on Chinese listed companies (2010)Corporate life cycle and the accrual mode…Detecting Earnings Management (2012)Detecting Earnings ManagementThe market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Capital markets research in accounting (2001)Capital markets research in a…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Monitoring and Reputation: Th…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Structural Inertia and Organizational Change (1984)Structural Inertia and Organi…Selection and the Evolution of Industry (1982)Selection and the Evolution o…Determinants of corporate borrowing (1977)Determinants of corporate bor…Corporate life cycle, family firms, and earnings management: Evidence from Taiwan (2022)Corporate life cycle, family …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)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)A Survey of Corporate Governance (1997)Optimal contracts and competitive markets with costly state verification (1979)Reputation and imperfect information (1982)Financial Intermediation and Delegated Monitoring (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Intermediation, Loanable Funds, and The Real Sector (1997)Relationship Banking: What Do We Know? (2000)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)The myopia of learning (1993)Managing Legitimacy: Strategic and Institutional Approaches (1995)Building Better Causal Theories: A Fuzzy Set Approach to Typologies in Organization Research (2011)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)What do we know about entry? (1995)Entry, Exit, Growth, and Innovation over the Product Life Cycle (1996)What Determines Productivity? (2011)
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References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1984Structural Inertia and Organizational Change7,243 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1982Selection and the Evolution of Industry4,555 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt3,294 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings

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  • 2022Corporate life cycle, family firms, and earnings management: Evidence from Taiwan12 cited