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The impact of leverage on accrual-based earnings management: The case of listed French firms
16 references·16 citing·39 second hopsampled
The impact of leverage on accrual-based earnings management: The case of listed French firms (2017)The impact of leverage on accrual-based e…The Impact of Leverage on Real Earnings Management (2013)The Impact of Leverage on Rea…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Earnings management and firm financial motives: A financial investigation of UK listed firms (2009)Earnings management and firm …Debt, diversification and earnings management (2009)Debt, diversification and ear…Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers (2008)Relationship-Specific Investm…A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases (2006)A study of earnings-managemen…Performance matched discretionary accrual measures (2005)Performance matched discretio…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …What To Do (and Not to Do) with Time-Series Cross-Section Data (1995)What To Do (and Not to Do) wi…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Methods for Business Research (1992)Methods for Business ResearchAgency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Positive Accounting Theory (1985)Positive Accounting TheoryFinancial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The implications of COVID-19 on ESG performance and financial reporting quality in Egypt (2024)The implications of COVID-19 …Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman Bourses (2024)Does corporate governance mod…Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community (2023)Sustainability reporting, boa…CEO attributes, board independence, and real earnings management: Evidence from Nigeria (2023)CEO attributes, board indepen…The impact of debt, taxation and financial crisis on earnings management: the case of Greece (2022)The impact of debt, taxation …Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter? (2022)Real earnings management and …Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries (2022)Earnings management and inves…The Impact of Ownership Structure on Earnings Management: The Case of Vietnam (2021)The Impact of Ownership Struc…Financial reporting quality and the effects of CFO gender and board gender diversity (2021)Financial reporting quality a…When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies (2020)When Does Earnings Management…Financial distress prediction across firms (2020)Financial distress prediction…Value relevance of financial reporting: Evidence from Malaysia (2019)Value relevance of financial …The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms (2019)The effect of financial lever…Is knowledge powerful? Evidence from financial education and earnings quality (2019)Is knowledge powerful? Eviden…Impact of Leverage and Firm Size on Earnings Management in Indonesia (2019)Impact of Leverage and Firm S…Compensation Management (2017)Compensation ManagementStatistical Inference in Dynamic Economic Models (1950)Analysis of Panel Data (2003)Veto Players. How Political Institutions Work (2003)Modernization, cultural change, and democracy the human development sequence (2005)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Effect of Audit Quality on Earnings Management* (1998)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995What To Do (and Not to Do) with Time-Series Cross-Section Data6,833 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2008Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers619 cited
  • 1992Methods for Business Research281 cited
  • 2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited
  • 2013The Impact of Leverage on Real Earnings Management158 cited

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2009
Debt, diversification and earnings management
150 cited
  • 2009Earnings management and firm financial motives: A financial investigation of UK listed firms144 cited
  • Cited by

    • 2019Impact of Leverage and Firm Size on Earnings Management in Indonesia104 cited
    • 2019The effect of financial leverage on real and accrual-based earnings management in Vietnamese firms65 cited
    • 2022Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries62 cited
    • 2020When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies58 cited
    • 2021Financial reporting quality and the effects of CFO gender and board gender diversity47 cited
    • 2019Value relevance of financial reporting: Evidence from Malaysia45 cited
    • 2023CEO attributes, board independence, and real earnings management: Evidence from Nigeria43 cited
    • 2023Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community42 cited
    • 2022Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter?41 cited
    • 2019Is knowledge powerful? Evidence from financial education and earnings quality41 cited
    • 2024Does corporate governance moderate the impact of earnings management on capital structure of the listed corporations on Palestine and Amman Bourses40 cited
    • 2021The Impact of Ownership Structure on Earnings Management: The Case of Vietnam38 cited
    • 2020Financial distress prediction across firms38 cited
    • 2024The implications of COVID-19 on ESG performance and financial reporting quality in Egypt24 cited
    • 2022The impact of debt, taxation and financial crisis on earnings management: the case of Greece23 cited
    • 2017Compensation Management23 cited