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Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
16 references·0 citing·35 second hop
Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms (2016)Shareholder Loans and Earnings Smoothing …The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Relationship Banking: What Do We Know? (2000)Relationship Banking: What Do…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Benefits of Lending Relat…Credit Rationing in Markets with Imperfect Information (1981)Credit Rationing in Markets w…On financial contracting (1979)On financial contractingDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Increases in risk and in risk aversion (1974)Risk Sharing and Incentives in the Principal and Agent Relationship (1979)Financial Dependence and Growth (1996)The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Financial Intermediation and Delegated Monitoring (1984)Financing Constraints and Corporate Investment (1988)The Effect of Credit Market Competition on Lending Relationships (1995)Bank regulation and supervision: what works best? (2003)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cross-Section of Expected Stock Returns (1992)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 1994The Benefits of Lending Relationships: Evidence from Small Business Data5,434 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1979On financial contracting2,901 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2000Relationship Banking: What Do We Know?2,367 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

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1,687 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
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