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Internal control weaknesses and evidence of real activities manipulation
16 references·12 citing·30 second hop
Internal control weaknesses and evidence of real activities manipulation (2016)Internal control weaknesses and evidence …Endogeneity and the dynamics of internal corporate governance (2012)Endogeneity and the dynamics …Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Industry costs of equity (1997)Industry costs of equityAnother look at the instrumental variable estimation of error-components models (1995)Another look at the instrumen…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The interplay of real earnings management, internal control and credit ratings in China (2025)The interplay of real earning…The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality (2023)The Relationship between AI A…Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China (2023)Do clients’ environmental ris…Corporate Environmental, Social, and Governance (ESG) Performance and the Internal Control Environment (2023)Corporate Environmental, Soci…The effect of internal control quality on real and accrual-based earnings management: evidence from France (2022)The effect of internal contro…How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran (2022)How Do Financial Distress Ris…Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers (2021)Outsourced internal audit fun…Internal control and real earnings management in the French context (2020)Internal control and real ear…Internal audit function and real earnings management practices in an emerging market (2020)Internal audit function and r…Female tainted directors, financial reporting quality and audit fees (2020)Female tainted directors, fin…Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees (2020)Does corporate social respons…Real Earnings Management: A Review of Literature and Future Research (2018)Real Earnings Management: A R…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1995)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)Do women directors improve firm performance in China? (2013)Corporate social responsibility and stock price crash risk (2014)On the Foundations of Corporate Social Responsibility (2016)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
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References

  • 1995Another look at the instrumental variable estimation of error-components models19,861 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Industry costs of equity5,793 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2002The rewards to meeting or beating earnings expectations

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1,706 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
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    • 2023The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality50 cited
    • 2020Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees50 cited
    • 2020Female tainted directors, financial reporting quality and audit fees46 cited
    • 2018Real Earnings Management: A Review of Literature and Future Research44 cited
    • 2022The effect of internal control quality on real and accrual-based earnings management: evidence from France39 cited
    • 2020Internal control and real earnings management in the French context35 cited
    • 2022How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran35 cited
    • 2023Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China30 cited
    • 2021Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers22 cited
    • 2025The interplay of real earnings management, internal control and credit ratings in China19 cited