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Real earnings management and the cost of debt capital: international evidence

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References

1998Law and Finance17,902 cited
2005The economic implications of corporate financial reporting6,337 cited
2003Earnings Management through Real Activities Manipulation5,422 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
2005The market pricing of accruals quality3,101 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
2004Costs of Equity and Earnings Attributes2,387 cited
2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
2008Accounting Quality and Debt Contracting1,296 cited
2003Equity Volatility and Corporate Bond Yields1,194 cited
2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited

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1979Statistical Models of Bond Ratings: A Methodological Inquiry651 cited

2009Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts636 cited

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2019The Relationship between Real Earnings Management and Firm Performance: The Case of Energy Firms in Vietnam25 cited
2020Creative Accounting as an Apparatus for Reporting Profits in Agribusiness24 cited
2023Returnee directors and cost of debt23 cited
2021The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan22 cited
2022Takeover Vulnerability and Pre-Emptive Earnings Management19 cited
2022The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach18 cited