Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Earnings manipulation: cost of capital versus tax

10 references·5 citing·46 second hop

FromToDepth

this work references cited by second hop

References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1989Signalling and the Pricing of New Issues1,049 cited
1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited
1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
1994The Effects of Accounting Diversity: Evidence from the European Union397 cited
1994Self-Enforcing Voluntary Disclosures345 cited
1995Earnings management and firm valuation under asymmetric information278 cited
1996Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC”*148 cited
1994The regulation of financial reporting in the Nordic countries49 cited

Cited by

2002Association between Accounting Earnings and Stock Returns as a Measure of Value Relevance of Accounting Standards: Empirical Evidence from the Swiss Market23 cited
2011Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions20 cited
2003Manipulation comptable:les dirigeants et les autres parties prenantes20 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2006

Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms

14 cited

2015Do Ownership Structure Characteristics Affect Italian Private Companies’ Propensity to Engage in the Practices of “Earnings Minimization” and “Earnings Change Minimization”?13 cited