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Institutional ownership, product market competition, and earnings management: Some evidence from international data
16 references·16 citing·29 second hopsampled
Institutional ownership, product market competition, and earnings management: Some evidence from international data (2018)Institutional ownership, product market c…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Empirical research on accounting choice (2001)Empirical research on account…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Positive Accounting Theory (1985)Positive Accounting TheoryDiscretionary disclosure (1983)Discretionary disclosureMoral Hazard in Teams (1982)Moral Hazard in TeamsTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Modern Corporation and Private Property (1933)The Modern Corporation and Pr…Climate risk and investment efficiency (2024)Climate risk and investment e…Earnings management, institutional ownership and investment efficiency: evidence from a developing country (2023)Earnings management, institut…CEO overconfidence and tax avoidance: role of institutional and family ownership (2023)CEO overconfidence and tax av…The Impact of Investment Efficiency on Firm Value and Moderating Role of Institutional Ownership and Board Independence (2022)The Impact of Investment Effi…Corporate political donations, board gender diversity, and corporate social responsibility: Evidence from Australia (2022)Corporate political donations…Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment (2021)Quo Vadis, earnings managemen…Earnings quality and investment efficiency: the role of the institutional settings (2021)Earnings quality and investme…Earnings management in state-owned enterprises: bringing publicness back in (2021)Earnings management in state-…Can Corporate Digitalization Promote Green Innovation? The Moderating Roles of Internal Control and Institutional Ownership (2021)Can Corporate Digitalization …How do market power and industry competition influence the effect of corporate governance on earnings management? (2020)How do market power and indus…Distracted passive institutional shareholders and firm transparency (2020)Distracted passive institutio…Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality (2020)Corporate carbon risk exposur…Buyer dependence in B2B relationships: The role of supplier investments, commitment form, and trust (2020)Buyer dependence in B2B relat…A New Understanding of Marketing and “Doing Good”: Marketing’s Power in the TMT and Corporate Social Responsibility (2020)A New Understanding of Market…Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management (2019)Corporate Governance Mechanis…Corporate carbon risk, voluntary disclosure, and cost of capital: S outh A frican evidence (2018)Corporate carbon risk, volunt…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)A review of tax research (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Financial Intermediation and Delegated Monitoring (1984)General purpose technologies ‘Engines of growth’? (1995)A Behavioral Approach to the Rational Choice Theory of Collective Action Presidential Address, American political Science Association, 1997 (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1933The Modern Corporation and Private Property7,361 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1982Moral Hazard in Teams4,992 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1983Discretionary disclosure3,477 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2001

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Empirical research on accounting choice
1,764 cited

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  • 2020Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality88 cited
  • 2020Buyer dependence in B2B relationships: The role of supplier investments, commitment form, and trust83 cited
  • 2022The Impact of Investment Efficiency on Firm Value and Moderating Role of Institutional Ownership and Board Independence79 cited
  • 2021Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment58 cited
  • 2020How do market power and industry competition influence the effect of corporate governance on earnings management?51 cited
  • 2022Corporate political donations, board gender diversity, and corporate social responsibility: Evidence from Australia45 cited
  • 2020A New Understanding of Marketing and “Doing Good”: Marketing’s Power in the TMT and Corporate Social Responsibility43 cited
  • 2024Climate risk and investment efficiency37 cited
  • 2023Earnings management, institutional ownership and investment efficiency: evidence from a developing country31 cited
  • 2021Earnings management in state-owned enterprises: bringing publicness back in29 cited
  • 2020Distracted passive institutional shareholders and firm transparency29 cited
  • 2019Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management27 cited
  • 2023CEO overconfidence and tax avoidance: role of institutional and family ownership26 cited
  • 2021Earnings quality and investment efficiency: the role of the institutional settings25 cited