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Does earnings management matter for firm leverage? An international analysis
16 references·2 citing·29 second hop
Does earnings management matter for firm leverage? An international analysis (2018)Does earnings management matter for firm …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Testing Trade-Off and Pecking Order Predictions About Dividends and Debt (2002)Testing Trade-Off and Pecking…Testing the pecking order theory of capital structure (2002)Testing the pecking order the…Market Timing and Capital Structure (2002)Market Timing and Capital Str…The theory and practice of corporate finance: evidence from the field (2001)The theory and practice of co…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceWhat Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…The Capital Structure Puzzle (1984)The Capital Structure PuzzleCorporate 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…The role of leverage as mediator the effect of male CEO masculinity face on research & development (2023)The role of leverage as media…Effect of Firm Characteristics and Corporate Governance Practices on Earnings Management: Evidence from Publicly Listed Property Sector Firms in the Philippines (2020)Effect of Firm Characteristic…DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Pricing of Options and Corporate Liabilities (1973)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Theory of Capital Structure (1991)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cross-Section of Expected Stock Returns (1992)Managing with Style: The Effect of Managers on Firm Policies (2003)Law, finance, and economic growth in China (2005)Determinants of corporate borrowing (1977)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1998Law and Finance17,902 cited
  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1984The Capital Structure Puzzle7,520 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 2001The theory and practice of corporate finance: evidence from the field5,947 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Market Timing and Capital Structure3,804 cited
  • 2002Testing Trade-Off and Pecking Order Predictions About Dividends and Debt3,396 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2002

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Testing the pecking order theory of capital structure
2,642 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
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    • 2020Effect of Firm Characteristics and Corporate Governance Practices on Earnings Management: Evidence from Publicly Listed Property Sector Firms in the Philippines15 cited
    • 2023The role of leverage as mediator the effect of male CEO masculinity face on research & development14 cited