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Earnings Management and Financial Distress: Evidence from India
16 references·15 citing·25 second hop
Earnings Management and Financial Distress: Evidence from India (2015)Earnings Management and Financial Distres…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Performance matched discretionary accrual measures (2005)Performance matched discretio…CEO incentives and earnings management (2004)CEO incentives and earnings m…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Large–Sample Evidence on the Debt Covenant Hypothesis (2002)Large–Sample Evidence on the …Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management turnover and financial distress (1989)Management turnover and finan…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Impact of earning management and business strategy on financial distress risk of Vietnamese companies (2023)Impact of earning management …How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran (2022)How Do Financial Distress Ris…Financial distress, earnings management and Big 4 auditors in emerging markets (2022)Financial distress, earnings …Ownership pattern, board composition, and earnings management: evidence from top Indian companies (2021)Ownership pattern, board comp…Income smoothing and firm value in a regulated market: the moderating effect of market risk (2021)Income smoothing and firm val…Effect of Real Earnings Management on Firm Performance: Evidence from India (2021)Effect of Real Earnings Manag…Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises (2021)Bonds Between Earnings Manage…The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia (2020)The moderating role of audit …The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR (2020)The effect of earnings qualit…Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee (2020)Surplus Free Cash Flow, Stock…Audit expectation gap: an empirical analysis (2020)Audit expectation gap: an emp…Board Quality and Earnings Management: Evidence from India (2019)Board Quality and Earnings Ma…Impacts of financial distress on real and accrual earnings management (2018)Impacts of financial distress…Firm-specific Parameters and Earnings Management: A Study in the Indian Context (2018)Firm-specific Parameters and …Assaying the Impact of Firm's Growth and Performance on Earnings Management: An Empirical Observation of Indian Economy (2017)Assaying the Impact of Firm's…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)A Survey of Corporate Governance (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
  • 1989Management turnover and financial distress1,001 cited
  • 1997Smoothing income in anticipation of future earnings

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913 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • Cited by

    • 2017Assaying the Impact of Firm's Growth and Performance on Earnings Management: An Empirical Observation of Indian Economy60 cited
    • 2022Financial distress, earnings management and Big 4 auditors in emerging markets59 cited
    • 2020Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee56 cited
    • 2020Audit expectation gap: an empirical analysis51 cited
    • 2020The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia50 cited
    • 2021Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises50 cited
    • 2019Board Quality and Earnings Management: Evidence from India49 cited
    • 2018Impacts of financial distress on real and accrual earnings management43 cited
    • 2020The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR39 cited
    • 2022How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran35 cited
    • 2018Firm-specific Parameters and Earnings Management: A Study in the Indian Context33 cited
    • 2023Impact of earning management and business strategy on financial distress risk of Vietnamese companies32 cited
    • 2021Income smoothing and firm value in a regulated market: the moderating effect of market risk28 cited
    • 2021Effect of Real Earnings Management on Firm Performance: Evidence from India21 cited
    • 2021Ownership pattern, board composition, and earnings management: evidence from top Indian companies21 cited