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Does Competition Affect Earnings Management? Evidence from a Natural Experiment
16 references·3 citing·25 second hop
Does Competition Affect Earnings Management? Evidence from a Natural Experiment (2013)Does Competition Affect Earnings Manageme…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Financial Constraints Risk (2006)Financial Constraints RiskThe economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Import Penetration and Corporate Misconduct: A Natural Experiment (2024)Import Penetration and Corpor…Competition or Manipulation? An Empirical Evidence of Determinants of the Earnings Persistence of the U.S. Banks (2017)Competition or Manipulation? …Competitive pressure and managerial decisions (2016)Competitive pressure and mana…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)A review of tax research (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 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
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2006Financial Constraints Risk

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3,702 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • Cited by

    • 2017Competition or Manipulation? An Empirical Evidence of Determinants of the Earnings Persistence of the U.S. Banks16 cited
    • 2016Competitive pressure and managerial decisions15 cited
    • 2024Import Penetration and Corporate Misconduct: A Natural Experiment6 cited