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Accounting information quality and guaranteed loans: evidence from Japanese SMEs
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Accounting information quality and guaranteed loans: evidence from Japanese SMEs (2018)Accounting information quality and guaran…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…A more complete conceptual framework for SME finance (2006)A more complete conceptual fr…The market pricing of accruals quality (2005)The market pricing of accrual…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Relationship Banking: What Do We Know? (2000)Relationship Banking: What Do…Relationship Lending and Lines of Credit in Small Firm Finance (1995)Relationship Lending and Line…Detecting Earnings Management. (1995)Detecting Earnings Management.The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Benefits of Lending Relat…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Collateral and Rationing: Sorting Equilibria in Monopolistic and Competitive Credit Markets (1987)Collateral and Rationing: Sor…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Credit Rationing in Markets with Imperfect Information (1981)Credit Rationing in Markets w…Increases in risk and in risk aversion (1974)Risk Sharing and Incentives in the Principal and Agent Relationship (1979)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Dependence and Growth (1996)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Financial Intermediation and Delegated Monitoring (1984)Financing Constraints and Corporate Investment (1988)The Effect of Credit Market Competition on Lending Relationships (1995)Bank regulation and supervision: what works best? (2003)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Debt covenant violation and manipulation of accruals (1994)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)The Theory of Bank Risk Taking and Competition Revisited (2005)
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References

  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1994The Benefits of Lending Relationships: Evidence from Small Business Data5,434 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1995Relationship Lending and Lines of Credit in Small Firm Finance3,641 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2000Relationship Banking: What Do We Know?2,367 cited
  • 2006A more complete conceptual framework for SME finance2,011 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited

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  • 1987Collateral and Rationing: Sorting Equilibria in Monopolistic and Competitive Credit Markets966 cited
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