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Country factors in earnings management of ADR firms
16 references·2 citing·39 second hopsampled
Country factors in earnings management of ADR firms (2019)Country factors in earnings management of…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Transparency, Liquidity, and …Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…The law and economics of self-dealing (2008)The law and economics of self…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)The Colors of Investors' Mone…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Liquidity of emerging markets (2005)Liquidity of emerging marketsEarnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Law and Finance (1998)Law and FinanceEarnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets (2023)Earnings management during th…Earnings Management in Frontier Market: Do Institutional Settings Matter? (2021)Earnings Management in Fronti…Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Does board gender diversity improve the informativeness of stock prices? (2011)Stock price synchronicity, crash risk, and institutional investors (2013)Corporate social responsibility and stock price crash risk (2014)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The importance of the internal information environment for tax avoidance (2014)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability Reports: An International Comparison (2009)Limited-Dependent and Qualitative Variables in Econometrics (1983)Corporate Ownership Around the World (1999)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)On the use of instrumental variables in accounting research (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)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)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Equity Prices (2003)How does financial reporting quality relate to investment efficiency? (2009)Do Institutional Investors Drive Corporate Social Responsibility? International Evidence (2015)The Importance of Climate Risks for Institutional Investors (2019)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)What Works in Securities Laws? (2006)The financial reporting environment: Review of the recent literature (2010)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)
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References

  • 1998Law and Finance17,902 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2005R2 around the world: New theory and new tests☆2,843 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2007The Colors of Investors' Money: The Role of Institutional Investors Around the World2,025 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2005Liquidity of emerging markets838 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2012Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most820 cited

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  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • Cited by

    • 2021Earnings Management in Frontier Market: Do Institutional Settings Matter?24 cited
    • 2023Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets18 cited