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Earnings quality in privatized firms: The role of state and foreign owners
16 references·16 citing·37 second hopsampled
Earnings quality in privatized firms: The role of state and foreign owners (2015)Earnings quality in privatized firms: The…Detecting Earnings Management (2012)Detecting Earnings ManagementOn the use of instrumental variables in accounting research (2009)On the use of instrumental va…The law and economics of self-dealing (2008)The law and economics of self…What Works in Securities Laws? (2006)What Works in Securities Laws?Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …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…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…From State to Market: A Survey of Empirical Studies on Privatization (2001)From State to Market: A Surve…Essays on disclosure (2001)Essays on disclosureLaw and Finance (1998)Law and FinanceEarnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Politicians and Firms (1994)Politicians and FirmsCorruption (1993)CorruptionEarnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan (2023)Evaluation of ownership struc…Foreign ownership and productivity (2022)Foreign ownership and product…How do corporate political connections influence financial reporting? A synthesis of the literature (2020)How do corporate political co…Elections and earnings management: evidence from municipally-owned entities (2020)Elections and earnings manage…Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China (2020)Do foreign institutional inve…The relationship between environmental disclosure quality and earnings quality: a panel study of an emerging market (2019)The relationship between envi…Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan (2019)Ownership structure and audit…Is privatization a socially responsible reform? (2019)Is privatization a socially r…Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam (2019)Do foreign shareholders impro…The role of state ownership on earnings quality: evidence across public and private European firms (2018)The role of state ownership o…Earnings management and ownership structure in emerging market (2017)Earnings management and owner…The financial reporting consequences of proximity to political power (2016)The financial reporting conse…State and foreign ownership and the value of working capital management (2016)State and foreign ownership a…Political Connections and Corporate Financial Decision Making (2016)Political Connections and Cor…Foreign investors and corporate risk taking behavior in an emerging market (2016)Foreign investors and corpora…Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms (2015)Government Ownership and Divi…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 Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis (1994)The quality of government (1999)Politically Connected Firms (2006)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)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)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)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)The Problem of Social Cost (1960)World Investment Report (2017)A Brief History of Neoliberalism (2020)Debt covenant violation and manipulation of accruals (1994)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Africa's Growth Tragedy: Policies and Ethnic Divisions (1997)How Taxing is Corruption on International Investors? (1997)The causes of corruption: a cross-national study (2000)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 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
  • 2012Detecting Earnings Management3,821 cited
  • 1993Corruption3,786 cited
  • 2001From State to Market: A Survey of Empirical Studies on Privatization3,555 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 1994Politicians and Firms3,440 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2001Essays on disclosure2,478 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings

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2,300 cited

Cited by

  • 2020Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China169 cited
  • 2019Is privatization a socially responsible reform?127 cited
  • 2019Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan97 cited
  • 2020How do corporate political connections influence financial reporting? A synthesis of the literature92 cited
  • 2016State and foreign ownership and the value of working capital management88 cited
  • 2019The relationship between environmental disclosure quality and earnings quality: a panel study of an emerging market74 cited
  • 2016The financial reporting consequences of proximity to political power64 cited
  • 2015Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms63 cited
  • 2016Foreign investors and corporate risk taking behavior in an emerging market59 cited
  • 2018The role of state ownership on earnings quality: evidence across public and private European firms58 cited
  • 2017Earnings management and ownership structure in emerging market54 cited
  • 2016Political Connections and Corporate Financial Decision Making51 cited
  • 2019Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam47 cited
  • 2020Elections and earnings management: evidence from municipally-owned entities40 cited
  • 2022Foreign ownership and productivity39 cited
  • 2023Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan38 cited