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Proposing a model for limiting earning management practices: The case of Jordanian listed firms
16 references·4 citing·50 second hop
Proposing a model for limiting earning management practices: The case of Jordanian listed firms (2016)Proposing a model for limiting earning ma…Corporate Governance And Earnings Management: A Survey Of Literature (2013)Corporate Governance And Earn…The Level of Conservatism in Accounting Policies and Its Effect on Earnings Management (2012)The Level of Conservatism in …Board Characteristics and Earning Management (2012)Board Characteristics and Ear…Earning Quality in Public Listed Companies: A Study on Malaysia Exchange for Securities Dealing and Automated Quotation (2011)Earning Quality in Public Lis…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…Use of loan loss provisions for capital, earnings management and signalling by Australian banks (2007)Use of loan loss provisions f…Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)Accounting Conservatism and B…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Financial Reporting System Choice and Disclosure Management (2004)Financial Reporting System Ch…EARNINGS MANAGEMENT FOLLOWING DUALITY-CREATING SUCCESSIONS: ETHNOSTATISTICS, IMPRESSION MANAGEMENT, AND AGENCY THEORY. (2004)EARNINGS MANAGEMENT FOLLOWING…Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management, and Agency Theory (2004)Earnings Management Following…CEO incentives and earnings management (2004)CEO incentives and earnings m…Managing earnings surprises in the US versus 12 other countries (2001)Managing earnings surprises i…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh (2023)The moderating role of COVID-…Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan (2023)Does ownership concentration …The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan (2022)The Influence of Enterprise R…The Mediating Effects of Key Audit Matters on the Relationship Between Audit Quality and Earnings Management: Evidence from Jordan (2021)The Mediating Effects of Key …Limited-Dependent and Qualitative Variables in Econometrics (1983)Earnings Management During Import Relief Investigations (1991)Investor protection and corporate governance (2000)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Performance Pay and Top-Management Incentives (1990)Banking supervision and nonperforming loans: a cross‐country analysis (2009)Corporate social responsibility and earnings management in U.S. banks (2014)Law and Finance (1998)Corporate Ownership Around the World (1999)Political connections and the cost of equity capital (2012)Political Connections and the Cost of Bank Loans (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The Theory of Economic Regulation (2021)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Corporate governance, female directors and quality of financial information (2016)An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues (2018)Board Gender Diversity and Dividend Policy in Australian Listed Firms: The Effect of Ownership Concentration (2019)Outside directors and CEO turnover (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)A Multi-Level Review of Impression Management Motives and Behaviors (2008)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Sustainable development and corporate governance in the financial system: Are environmentally friendly banks less risky? (2018)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Separation of Ownership and Control (1983)Managerial Ownership and Accounting Conservatism (2008)Managerial Overconfidence and Accounting Conservatism (2012)Accounting conservatism and firm investment efficiency (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1 (1998)Capital markets research in accounting (2001)Board, audit committee, culture and earnings management: Malaysian evidence (2006)
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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
  • 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 2004EARNINGS MANAGEMENT FOLLOWING DUALITY-CREATING SUCCESSIONS: ETHNOSTATISTICS, IMPRESSION MANAGEMENT, AND AGENCY THEORY.246 cited
  • 2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks216 cited
  • 2013Corporate Governance And Earnings Management: A Survey Of Literature184 cited
  • 2001Managing earnings surprises in the US versus 12 other countries124 cited
  • 2004Financial Reporting System Choice and Disclosure Management98 cited
  • 2012Board Characteristics and Earning Management56 cited
  • 2004Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management, and Agency Theory47 cited

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  • 2011Earning Quality in Public Listed Companies: A Study on Malaysia Exchange for Securities Dealing and Automated Quotation26 cited
  • 2012The Level of Conservatism in Accounting Policies and Its Effect on Earnings Management25 cited
  • Cited by

    • 2023The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh17 cited
    • 2023Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan16 cited
    • 2021The Mediating Effects of Key Audit Matters on the Relationship Between Audit Quality and Earnings Management: Evidence from Jordan12 cited
    • 2022The Influence of Enterprise Resource Planning System Implementation on Accrual-Based Earnings Management: Empirical Evidence from Jordan12 cited