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The impact of pyramid ownership on earnings management
16 references·4 citing·31 second hopsampled
The impact of pyramid ownership on earnings management (2018)The impact of pyramid ownership on earnin…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Corporate Governance, Economic Entrenchment and Growth (2004)Corporate Governance, Economi…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Corporate Ownership Around the World (1999)Corporate Ownership Around th…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…The information content of losses (1995)The information content of lo…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…The market for corporate control (1983)The market for corporate cont…Separation of Ownership and Control (1983)Separation of Ownership and C…Earnings management in the family business groups of Pakistan: the role of corporate governance (2024)Earnings management in the fa…Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective (2023)Corporate board, audit commit…Family business groups and earnings manipulation: An emerging economy perspective (2022)Family business groups and ea…Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan (2019)Control-Enhancing Mechanisms …The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and Residual Claims (1983)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Management ownership and market valuation (1988)Agency Theory: An Assessment and Review (1989)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Nature of the Firm (1937)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Agency Problems and the Theory of the Firm (1980)Strategic assets and organizational rent (1993)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)Law, finance, and economic growth in China (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1983The market for corporate control4,145 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1995The information content of losses2,315 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2004Corporate Governance, Economic Entrenchment and Growth1,866 cited

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1995
Managerial ownership, accounting choices, and informativeness of earnings
1,517 cited

Cited by

  • 2022Family business groups and earnings manipulation: An emerging economy perspective23 cited
  • 2023Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective20 cited
  • 2019Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan20 cited
  • 2024Earnings management in the family business groups of Pakistan: the role of corporate governance18 cited