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How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives
16 references·1 citing·32 second hop
How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives (2018)How does real earnings management affect …Detecting Earnings Management (2012)Detecting Earnings ManagementNew Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Financial Constraints Risk (2006)Financial Constraints RiskThe economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…The Cash Flow Sensitivity of Cash (2004)The Cash Flow Sensitivity of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…The determinants and implications of corporate cash holdings (1999)The determinants and implicat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Financial structure and earnings manipulation activities in China (2021)Financial structure and earni…Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)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 Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Earnings management and investor protection: an international comparison (2003)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999The determinants and implications of corporate cash holdings3,910 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2006Financial Constraints Risk3,702 cited

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2004
The Cash Flow Sensitivity of Cash
3,523 cited

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  • 2021Financial structure and earnings manipulation activities in China19 cited