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Financial Reporting Quality and Dual-Holding of Debt and Equity
16 references·5 citing·37 second hopsampled
Financial Reporting Quality and Dual-Holding of Debt and Equity (2019)Financial Reporting Quality and Dual-Hold…Time‐Varying Fund Manager Skill (2013)Time‐Varying Fund Manager Ski…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Discretionary Revenues as a Measure of Earnings Management (2010)Discretionary Revenues as a M…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…How Does Financing Impact Investment? The Role of Debt Covenants (2008)How Does Financing Impact Inv…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…Information and the Cost of Capital (2004)Information and the Cost of C…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?* (2001)Do Institutional Investors Pr…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Information quality and discretionary disclosure (1990)Information quality and discr…United in green: Institutional dual ownership and corporate green innovation (2025)United in green: Institutiona…Gone with the big data: Institutional lender demand for private information (2023)Gone with the big data: Insti…Contracting in the Dark: The rise of public-side lenders in the syndicated loan market (2023)Contracting in the Dark: The …Institutional Dual-Holders and Managers' Earnings Disclosure (2021)Institutional Dual-Holders an…Is Tax Return Information Useful to Equity Investors? (2018)Is Tax Return Information Use…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The role of information and financial reporting in corporate governance and debt contracting (2010)The Employment Effects of Credit Market Disruptions: Firm-level Evidence from the 2008–9 Financial Crisis * (2013)Environmental Externalities and Cost of Capital (2014)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)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 2001Do Institutional Investors Prefer Near‐Term Earnings over Long‐Run Value?*1,280 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 1990Information quality and discretionary disclosure784 cited
  • 2013Time‐Varying Fund Manager Skill

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539 cited
  • 2010Discretionary Revenues as a Measure of Earnings Management517 cited
  • Cited by

    • 2025United in green: Institutional dual ownership and corporate green innovation29 cited
    • 2021Institutional Dual-Holders and Managers' Earnings Disclosure22 cited
    • 2023Contracting in the Dark: The rise of public-side lenders in the syndicated loan market22 cited
    • 2018Is Tax Return Information Useful to Equity Investors?19 cited
    • 2023Gone with the big data: Institutional lender demand for private information16 cited