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THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE
16 references·0 citing·51 second hop
THE EFFECT OF COMPANY LIFE CYCLES ON THE ACCRUALS EARNINGS MANAGEMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE (2017)THE EFFECT OF COMPANY LIFE CYCLES ON THE …Separation of Ownership and Control (2013)Separation of Ownership and C…Firm Maturity and the Pecking Order Theory (2011)Firm Maturity and the Pecking…Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems (2008)Economic Incentives for Volun…Board Independence and Real Earnings Management: The Case of R&D Expenditure (2008)Board Independence and Real E…Firm Characteristics and Voluntary Management Reports on Internal Control (2006)Firm Characteristics and Volu…CEO incentives and earnings management (2004)CEO incentives and earnings m…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Financial Accounting Theory (1999)Financial Accounting TheoryDiscretionary Accounting Choices and CEO Compensation* (1998)Discretionary Accounting Choi…Association between accounting performance measures and stock prices (1992)Association between accountin…Executive incentives and the horizon problem (1991)Executive incentives and the …Evidence on the effect of bonus schemes on accounting procedure and accrual decisions (1985)Evidence on the effect of bon…Organizational Life Cycles and Shifting Criteria of Effectiveness: Some Preliminary Evidence (1983)Organizational Life Cycles an…Product life cycle research: A literature review (1979)Product life cycle research: …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Positive Accounting Theory (1985)Outside directors and CEO turnover (1988)Capital markets research in accounting (2001)CEO Characteristics and Firm R&D Spending (2002)The role of information and financial reporting in corporate governance and debt contracting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)The Information Content of Annual Earnings Announcements (1968)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Value-relevance of nonfinancial information: The wireless communications industry (1996)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Diffusion of Innovations (1963)A New Product Growth for Model Consumer Durables (1969)A New Product Growth Model for Consumer Durables (1976)Stage of the Product Life Cycle, Business Strategy, and Business Performance (1984)A Propositional Inventory for New Diffusion Research (1985)Foundations of Corporate Success (1995)Richard M. Cyert & James G. March, A Behavioral Theory of The Firm, Prentice-Hall, Inc., Englewood Cliffs, New Jersey, 1963, 332 s. (1964)Organization and environment (1967)The Social Psychology of Organizations. (1979)Corporate Culture, Customer Orientation, and Innovativeness in Japanese Firms: A Quadrad Analysis (1993)Clarifying the Entrepreneurial Orientation Construct and Linking It To Performance (1996)Social and Commercial Entrepreneurship: Same, Different, or Both? (2006)Accounting earnings and cash flows as measures of firm performance (1994)Detecting Earnings Management. (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accounting Quality and Firm-Level Capital Investment (2006)Lending Relationships and Loan Contract Terms (2008)Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)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)An Integrative Model Of Organizational Trust (1995)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)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)The impact of culture and governance on corporate social reporting (2005)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Entrepreneurial Risk Taking in Family Firms (2005)Political Connections and Corporate Bailouts (2006)Politically Connected Firms (2006)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1983Organizational Life Cycles and Shifting Criteria of Effectiveness: Some Preliminary Evidence1,758 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 1999Financial Accounting Theory1,023 cited
  • 1992Association between accounting performance measures and stock prices732 cited
  • 1979Product life cycle research: A literature review465 cited
  • 2013Separation of Ownership and Control363 cited
  • 2008Board Independence and Real Earnings Management: The Case of R&D Expenditure266 cited
  • 2008Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems242 cited
  • 1998Discretionary Accounting Choices and CEO Compensation*202 cited
  • 1985Evidence on the effect of bonus schemes on accounting procedure and accrual decisions109 cited
  • 2006Firm Characteristics and Voluntary Management Reports on Internal Control

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  • 2011Firm Maturity and the Pecking Order Theory80 cited
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