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The effect of management style on financial statement comparability: evidence from Korean business groups
16 references·1 citing·48 second hop
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References

  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers16,343 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2007Upper Echelons Theory: An Update5,020 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 2008Who makes acquisitions? CEO overconfidence and the market's reaction☆2,763 cited
  • 2002Ferreting out Tunneling: An Application to Indian Business Groups1,680 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure1,232 cited
  • 1971A PURE FINANCIAL RATIONALE FOR THE CONGLOMERATE MERGER1,189 cited
  • 2002Tunneling or Value Added? Evidence from Mergers by Korean Business Groups1,171 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2000ECONOMIC PERFORMANCE OF GROUP-AFFILIATED COMPANIES IN KOREA: INTRAGROUP-RESOURCE SHARING AND INTERNAL BUSINESS TRANSACTIONS.959 cited
  • 2012Are IFRS-based and US GAAP-based accounting amounts comparable?

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795 cited
  • 2011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*652 cited
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    • 2022Is related party transactions linked to accounting comparability? Evidence from emerging market11 cited