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Conditional conservatism and labor investment efficiency
16 references·7 citing·45 second hop
Conditional conservatism and labor investment efficiency (2018)Conditional conservatism and labor invest…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Corporate governance and the value of cash holdings (2006)Corporate governance and the …The market pricing of accruals quality (2005)The market pricing of accrual…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityInvestment Under Uncertainty. (1994)Investment Under Uncertainty.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Moral Hazard and Observability (1979)Moral Hazard and ObservabilityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Credit stimulus and corporate excess employees (2023)Credit stimulus and corporate…Institutional investors’ site visits and corporate employment decision-making (2022)Institutional investors’ site…Corporate governance of controlling shareholders and labor employment decisions: Evidence from a parent board reform in China (2022)Corporate governance of contr…Stock liquidity and corporate labor investment (2021)Stock liquidity and corporate…Accounting conservatism and firm performance during the COVID‐19 pandemic (2021)Accounting conservatism and f…The role of equity compensation in reducing inefficient investment in labor (2020)The role of equity compensati…Short selling and labor investment efficiency: evidence from the Chinese stock market (2020)Short selling and labor inves…The Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. 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(1976)Good News and Bad News: Representation Theorems and Applications (1981)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)A Survey of Corporate Governance (1997)CEO Overconfidence and Corporate Investment (2005)What Matters in Corporate Governance? (2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)The Nature of the Firm (1937)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)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)Risk, Return, and Equilibrium: Empirical Tests (1973)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)The Stochastic Behavior of Commodity Prices: Implications for Valuation and Hedging (1997)The Value Premium (2005)Policy Uncertainty and Corporate Investment (2015)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)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
  • 1994Investment Under Uncertainty.9,497 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited

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  • 2006Corporate governance and the value of cash holdings2,135 cited
  • Cited by

    • 2021Stock liquidity and corporate labor investment92 cited
    • 2020The role of equity compensation in reducing inefficient investment in labor88 cited
    • 2021Accounting conservatism and firm performance during the COVID‐19 pandemic85 cited
    • 2020Short selling and labor investment efficiency: evidence from the Chinese stock market46 cited
    • 2022Institutional investors’ site visits and corporate employment decision-making24 cited
    • 2022Corporate governance of controlling shareholders and labor employment decisions: Evidence from a parent board reform in China23 cited
    • 2023Credit stimulus and corporate excess employees22 cited