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Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
16 references·7 citing·23 second hop
Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece (2013)Effects of IFRS Adoption on Tax-induced I…Detecting Earnings Management (2012)Detecting Earnings ManagementA review of tax research (2010)A review of tax researchMandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …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 …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryThe effect of corruption on the level of real and accrual earnings management in cases of target firms (2022)The effect of corruption on t…CEO duality and tax avoidance: Empirical evidence from Greece (2022)CEO duality and tax avoidance…The Impacts of IFRSs and Auditor on Tax Avoidance (2018)The Impacts of IFRSs and Audi…Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil (2018)Adopsi IFRS, Manajemen Laba A…Effects of IFRS adoption on tax avoidance (2017)Effects of IFRS adoption on t…Effect of earnings management on economic value added: G20 and African countries study (2017)Effect of earnings management…Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting (2016)Unrealized earnings, dividend…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Earnings Management through Real Activities Manipulation (2003)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 2010A review of tax research3,167 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

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Cited by

  • 2022CEO duality and tax avoidance: Empirical evidence from Greece34 cited
  • 2016Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting33 cited
  • 2018The Impacts of IFRSs and Auditor on Tax Avoidance30 cited
  • 2017Effects of IFRS adoption on tax avoidance29 cited
  • 2018Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil23 cited
  • 2022The effect of corruption on the level of real and accrual earnings management in cases of target firms18 cited
  • 2017Effect of earnings management on economic value added: G20 and African countries study16 cited