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Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers

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References

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2005Managerial incentives and risk-taking☆2,924 cited
1994Debt covenant violation and manipulation of accruals2,773 cited

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1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited

Cited by

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2011Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements*286 cited
2016Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment279 cited
2017Friend or foe: Customer-supplier relationships and innovation256 cited
2014Customer Concentration and Corporate Tax Avoidance249 cited
2019Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer245 cited
2019China's Anti‐Corruption Campaign and Financial Reporting Quality230 cited
2012Relationship-Specificity, Contract Enforceability, and Income Smoothing229 cited
2012Female directors and earnings management in high‐technology firms215 cited
2016Spreading the Misery? Sources of Bankruptcy Spillover in the Supply Chain201 cited
2016Doing Good Business by Hiring Directors with Foreign Experience191 cited
2014Employee Ownership and Firm Disclosure180 cited
2020Government Procurement and Changes in Firm Transparency175 cited
2020CEO characteristics and earnings management: empirical evidence from France174 cited
2018Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency171 cited