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The Role of Institutional Environments in Cross-Border Mergers: A Perspective from Bidders’ Earnings Management Behavior
16 references·1 citing·35 second hop
The Role of Institutional Environments in Cross-Border Mergers: A Perspective from Bidders’ Earnings Management Behavior (2015)The Role of Institutional Environments in…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The quality of government (1999)The quality of governmentA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceCauses and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)OVERCOMING THE LIABILITY OF F…Corruption and Growth (1995)Corruption and GrowthEconomics, Organization and Management. (1993)Economics, Organization and M…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Effect of National Culture on the Choice of Entry Mode (1988)The Effect of National Cultur…Culture's Consequences: International Differences in Work-Related Values. (1983)Culture's Consequences: Inter…Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Information Asymmetry and Host Country Institutions in Cross-Border Acquisitions (2020)Information Asymmetry and Hos…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Institutions, Institutional Change and Economic Performance (1991)Fiscal Policy and Economic Growth: An Empirical Investigation (1993)Making democracy work: civic traditions in modern Italy (1993)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Greed and grievance in civil war (2004)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Journal of International Business Studies (1975)The Internationalization Process of the Firm—A Model of Knowledge Development and Increasing Foreign Market Commitments (1977)The theory and practice of econometrics (1986)The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances (1998)INTERNATIONAL EXPANSION BY NEW VENTURE FIRMS: INTERNATIONAL DIVERSITY, MODE OF MARKET ENTRY, TECHNOLOGICAL LEARNING, AND PERFORMANCE. (2000)The Logic of Collective Action. (1966)Foundations of social theory (1990)Fractionalization (2003)Does Culture Affect Economic Outcomes? (2006)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1998Law and Finance17,902 cited
  • 1983Culture's Consequences: International Differences in Work-Related Values.15,062 cited
  • 1995Corruption and Growth8,813 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988The Effect of National Culture on the Choice of Entry Mode6,253 cited
  • 1999The quality of government5,695 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1993Economics, Organization and Management.4,644 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1995OVERCOMING THE LIABILITY OF FOREIGNNESS.4,470 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited

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  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
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    • 2020Information Asymmetry and Host Country Institutions in Cross-Border Acquisitions42 cited