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Accrual-based and real earnings management and political connections
16 references·16 citing·32 second hopsampled
Accrual-based and real earnings management and political connections (2015)Accrual-based and real earnings managemen…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Politically Connected Firms (2006)Politically Connected FirmsPolitical Connections and Corporate Bailouts (2006)Political Connections and Cor…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Estimating the Value of Political Connections (2001)Estimating the Value of Polit…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Investor protection and corporate governance (2000)Investor protection and corpo…Law and Finance (1998)Law and FinanceDetecting Earnings Management. (1995)Detecting Earnings Management.Politicians and Firms (1994)Politicians and FirmsStatus quo bias in decision making (1988)Status quo bias in decision m…Real earnings management: A review of the international literature (2022)Real earnings management: A r…Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control (2021)Earnings Management, Related …The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule (2020)The effect of voluntary and m…Earnings management and cash holdings: Evidence from energy firms in Vietnam (2020)Earnings management and cash …CEO discretion, political connection and real earnings management in Nigeria (2020)CEO discretion, political con…Earnings management in local governments: the role of political factors (2019)Earnings management in local …The interplay between related party transactions and earnings management: The role of audit quality (2018)The interplay between related…The effect of local political corruption on earnings quality (2018)The effect of local political…Political connections, financial reporting and auditing: Survey of the empirical literature (2018)Political connections, financ…Political connections, family firms and earnings quality (2018)Political connections, family…Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS (2018)Examination of real and accru…The effect of multiple directorships on real and accrual-based earnings management (2017)The effect of multiple direct…Political Connections and Related Party Transactions: Evidence from Indonesia (2017)Political Connections and Rel…Government affiliation, real earnings management, and firm performance: The case of privately held firms (2017)Government affiliation, real …Politically connected CEOs and earnings management: evidence from China (2016)Politically connected CEOs an…Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐level Evidence (2016)Corruption, Corporate Social …The Structure of Scientific Revolutions (1963)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Loss Aversion in Riskless Choice: A Reference-Dependent Model (1991)A perspective on judgment and choice: Mapping bounded rationality. (2003)Maps of Bounded Rationality: Psychology for Behavioral Economics (2003)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1998Law and Finance17,902 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1988Status quo bias in decision making5,912 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2006Politically Connected Firms4,073 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1994Politicians and Firms3,440 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2001Estimating the Value of Political Connections2,988 cited
  • 2006Political Connections and Corporate Bailouts

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2,576 cited

Cited by

  • 2022Real earnings management: A review of the international literature163 cited
  • 2017Political Connections and Related Party Transactions: Evidence from Indonesia156 cited
  • 2018Political connections, family firms and earnings quality112 cited
  • 2016Corruption, Corporate Social Responsibility and Financial Constraints: International Firm‐level Evidence105 cited
  • 2017Government affiliation, real earnings management, and firm performance: The case of privately held firms104 cited
  • 2020The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule90 cited
  • 2019Earnings management in local governments: the role of political factors80 cited
  • 2018The effect of local political corruption on earnings quality78 cited
  • 2018Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS70 cited
  • 2021Earnings Management, Related Party Transactions and Corporate Performance: The Moderating Role of Internal Control69 cited
  • 2018The interplay between related party transactions and earnings management: The role of audit quality64 cited
  • 2017The effect of multiple directorships on real and accrual-based earnings management60 cited
  • 2018Political connections, financial reporting and auditing: Survey of the empirical literature56 cited
  • 2016Politically connected CEOs and earnings management: evidence from China54 cited
  • 2020CEO discretion, political connection and real earnings management in Nigeria51 cited
  • 2020Earnings management and cash holdings: Evidence from energy firms in Vietnam50 cited