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Related-party transactions and financial statement comparability: evidence from South Korea
16 references·16 citing·31 second hopsampled
Related-party transactions and financial statement comparability: evidence from South Korea (2014)Related-party transactions and financial …Performance matched discretionary accrual measures (2005)Performance matched discretio…Tunneling or Value Added? Evidence from Mergers by Korean Business Groups (2002)Tunneling or Value Added? Evi…Ferreting out Tunneling: An Application to Indian Business Groups (2002)Ferreting out Tunneling: An A…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Tunneling (2000)TunnelingThe separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS. (2000)ECONOMIC PERFORMANCE OF GROUP…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Why Focused Strategies May Be Wrong for Emerging Markets (1997)Why Focused Strategies May Be…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Internal Capital Markets and the Competition for Corporate Resources (1997)Internal Capital Markets and …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…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Markets and Hierarchies: Anal…Climate Policy Uncertainty and Corporate Disclosure Strategies: Evidence From Financial Statement Comparability (2025)Climate Policy Uncertainty an…Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability (2024)Firms’ perceived trade policy…Enhancing cash flow management in Ghanaian financial institutions through effective corporate governance practices (2024)Enhancing cash flow managemen…Managerial short‐termism and financial statement comparability (2023)Managerial short‐termism and …Do powerful CEOs affect qualitative financial disclosure? Evidence from accounting comparability (2023)Do powerful CEOs affect quali…CFO gender and financial statement comparability (2023)CFO gender and financial stat…Is related party transactions linked to accounting comparability? 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Evidence from East Asia (2020)Do related party transactions…Corporate social responsibility and financial statement comparability: Evidence from China (2020)Corporate social responsibili…The effect of management style on financial statement comparability: evidence from Korean business groups (2019)The effect of management styl…Promoter Ownership, Related Party Transactions and Firm Performance: A Study Among Selected Companies in India (2019)Promoter Ownership, Related P…The impact of financial restatement on auditor changes: Iranian evidence (2017)The impact of financial resta…Internal capital market efficiency and the diversification discount: The role of financial statement comparability (2017)Internal capital market effic…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Earnings management and investor protection: an international comparison (2003)Law, Finance, and Economic Growth in China (2003)A Survey of Corporate Governance (1997)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)The Economic Consequences of Legal Origins (2008)Corporate Immunity to the COVID-19 Pandemic (2020)MANAGERIAL TIES AND FIRM PERFORMANCE IN A TRANSITION ECONOMY: THE NATURE OF A MICRO-MACRO LINK. 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Markets and Hierarchies: Analysis and Antitrust Implications.13,469 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1997Why Focused Strategies May Be Wrong for Emerging Markets2,452 cited
  • 2000Tunneling2,216 cited
  • 1997Internal Capital Markets and the Competition for Corporate Resources1,779 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 2002Ferreting out Tunneling: An Application to Indian Business Groups1,680 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 2002Tunneling or Value Added? Evidence from Mergers by Korean Business Groups1,171 cited

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  • 2000ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS.959 cited
  • Cited by

    • 2017Internal capital market efficiency and the diversification discount: The role of financial statement comparability38 cited
    • 2024Enhancing cash flow management in Ghanaian financial institutions through effective corporate governance practices37 cited
    • 2020Corporate social responsibility and financial statement comparability: Evidence from China37 cited
    • 2020Do related party transactions affect earnings quality? Evidence from East Asia27 cited
    • 2022Board diversity and financial statement comparability: evidence from China27 cited
    • 2020The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets24 cited
    • 2022Internal Control Quality, Related Party Transactions and Accounting Information Comparability19 cited
    • 2019Promoter Ownership, Related Party Transactions and Firm Performance: A Study Among Selected Companies in India18 cited
    • 2023CFO gender and financial statement comparability17 cited
    • 2017The impact of financial restatement on auditor changes: Iranian evidence17 cited
    • 2023Managerial short‐termism and financial statement comparability13 cited
    • 2019The effect of management style on financial statement comparability: evidence from Korean business groups13 cited
    • 2023Do powerful CEOs affect qualitative financial disclosure? Evidence from accounting comparability12 cited
    • 2022Is related party transactions linked to accounting comparability? Evidence from emerging market11 cited
    • 2024Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability10 cited
    • 2025Climate Policy Uncertainty and Corporate Disclosure Strategies: Evidence From Financial Statement Comparability10 cited