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Value relevance of disclosed related party transactions
13 references·16 citing·47 second hop
Value relevance of disclosed related party transactions (2010)Value relevance of disclosed related part…Related Party Transactions and Earnings Management (2004)Related Party Transactions an…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…The Sale of Assets to Manage Earnings in Japan (2003)The Sale of Assets to Manage …OWNERSHIP STRUCTURE, EXPROPRIATION, AND PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA. (2003)OWNERSHIP STRUCTURE, EXPROPRI…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Is accounting information value-relevant in the emerging Chinese stock market? (2001)Is accounting information val…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The pricing of discretionary accruals (1996)The pricing of discretionary …The information content of losses (1995)The information content of lo…Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Association of related party transactions with sensitivity of investments and external financing (2021)Association of related party …Digital corporate reporting and value relevance: evidence from the US and Japan (2020)Digital corporate reporting a…The impact of related party transactions on firm value (2019)The impact of related party t…Exploring sustainable governance: Compliance with the Italian related party transactions regulation for the legal protection of minority shareholders (2019)Exploring sustainable governa…Corporate governance factors as predictors of earnings management (2019)Corporate governance factors …The impact of related party transactions on earnings management: some insights from the Italian context (2018)The impact of related party t…Related-party transactions: a review of the regulation, governance and auditing literature (2018)Related-party transactions: a…Related Party Transactions, Corporate Governance and Earnings Management (2017)Related Party Transactions, C…Related party transactions and audit fees: the role of the internal audit function (2017)Related party transactions an…Independent directors and firm value of group-affiliated firms (2017)Independent directors and fir…Related-party transactions, dominant owners and firm value (2016)Related-party transactions, d…Related party transactions and accounting quality in Greece (2016)Related party transactions an…Related Party Transactions and Financial Performance: Is There a Correlation? Empirical Evidence from Italian Listed Companies (2014)Related Party Transactions an…Related party transactions and separation between control and direction in business groups: the Italian case (2013)Related party transactions an…Managerial Ownership Influencing Tunnelling Behaviour (2013)Managerial Ownership Influenc…Does Corporate Governance Matter? Evidence from Related Party Transactions in Malaysia (2011)Does Corporate Governance Mat…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Business Group Affiliation, Performance, Context, and Strategy: A Meta-analysis (2011)Ownership and firm innovation in a transition economy: Evidence from China (2011)The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea (2011)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004)International Financial Reporting Standards and the quality of financial statement information (2010)American Economic Review (2019)Stock market reactions to adverse ESG disclosure via media channels (2021)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Agency Problems and the Theory of the Firm (1980)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Performance matched discretionary accrual measures (2005)Job Market Signaling (1973)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)The economic implications of corporate financial reporting (2005)Auditor size and audit quality (1981)Positive Accounting Theory (1985)The Effect of Audit Quality on Earnings Management* (1998)Corporate performance and CEO compensation in China (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Mispricing of Abnormal Accruals (2001)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China (2013)Fundamental Information Analysis (1993)The Operating Performance of Firms Conducting Seasoned Equity Offerings (1997)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 2003OWNERSHIP STRUCTURE, EXPROPRIATION, AND PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA.550 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 2001Is accounting information value-relevant in the emerging Chinese stock market?255 cited
  • 2003The Sale of Assets to Manage Earnings in Japan252 cited
  • 2004Related Party Transactions and Earnings Management108 cited

Cited by

  • 2016Related-party transactions, dominant owners and firm value90 cited

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2011
Does Corporate Governance Matter? Evidence from Related Party Transactions in Malaysia
60 cited
  • 2017Independent directors and firm value of group-affiliated firms57 cited
  • 2014Related Party Transactions and Financial Performance: Is There a Correlation? Empirical Evidence from Italian Listed Companies56 cited
  • 2018The impact of related party transactions on earnings management: some insights from the Italian context48 cited
  • 2017Related Party Transactions, Corporate Governance and Earnings Management47 cited
  • 2018Related-party transactions: a review of the regulation, governance and auditing literature46 cited
  • 2017Related party transactions and audit fees: the role of the internal audit function45 cited
  • 2013Managerial Ownership Influencing Tunnelling Behaviour42 cited
  • 2019Corporate governance factors as predictors of earnings management42 cited
  • 2020Digital corporate reporting and value relevance: evidence from the US and Japan38 cited
  • 2016Related party transactions and accounting quality in Greece37 cited
  • 2013Related party transactions and separation between control and direction in business groups: the Italian case33 cited
  • 2019Exploring sustainable governance: Compliance with the Italian related party transactions regulation for the legal protection of minority shareholders32 cited
  • 2019The impact of related party transactions on firm value32 cited
  • 2021Association of related party transactions with sensitivity of investments and external financing32 cited