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The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies
16 references·10 citing·40 second hop
The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies (2019)The effect of earnings management and tax…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Opaque financial reports, R2, and crash risk☆ (2009)Opaque financial reports, R2,…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices (2001)Forecasting crashes: trading …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Principles and Practice of Structural Equation Modeling (1998)Principles and Practice of St…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…THE PERFORMANCE OF MUTUAL FUNDS IN THE PERIOD 1945–1964 (1968)THE PERFORMANCE OF MUTUAL FUN…Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy (2024)Nexus between profitability, …Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance (2023)Corporate governance in Kuwai…Micro-, meso- and macro-level determinants of stock price crash risk: a systematic survey of literature (2022)Micro-, meso- and macro-level…APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS (2022)APPRAISAL OF EARNINGS MANAGEM…The impact of financial instruments disclosures on the cost of equity capital (2021)The impact of financial instr…Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Financial accounting for defe…CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40 (2021)CEO compensation, CEO attribu…The information content of discretionary accruals during systemic crises (2020)The information content of di…Does corporate tax aggressiveness explain future stock price crash? Empirical evidence from France (2020)Does corporate tax aggressive…CEO characteristics, accounting opacity and stock price synchronicity: Empirical evidence from German listed firms (2019)CEO characteristics, accounti…Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)CFOs versus CEOs: Equity incentives and crashes (2011)Corporate social responsibility and stock price crash risk (2014)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Behavior of Stock-Market Prices (1965)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Noise Trader Risk in Financial Markets (1990)Efficient Capital Markets: II (1991)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)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 and investor protection: an international comparison (2003)Multidimensional Assessment of Emotion Regulation and Dysregulation: Development, Factor Structure, and Initial Validation of the Difficulties in Emotion Regulation Scale (2003)Structural Equation Modelling: Guidelines for Determining Model Fit (2008)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Principles and Practice of Structural Equation Modeling36,041 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1968THE PERFORMANCE OF MUTUAL FUNDS IN THE PERIOD 1945–19644,330 cited
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  • 2004CEO incentives and earnings management2,270 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2007

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Are Family Firms More Tax Aggressive Than Non-Family Firms?
2,060 cited
  • 2001Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices1,918 cited
  • Cited by

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    • 2022Micro-, meso- and macro-level determinants of stock price crash risk: a systematic survey of literature30 cited
    • 2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
    • 2024Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy25 cited
    • 2019CEO characteristics, accounting opacity and stock price synchronicity: Empirical evidence from German listed firms24 cited
    • 2022APPRAISAL OF EARNINGS MANAGEMENT ACROSS THE SECTORS24 cited
    • 2021The impact of financial instruments disclosures on the cost of equity capital20 cited
    • 2020Does corporate tax aggressiveness explain future stock price crash? Empirical evidence from France19 cited
    • 2020The information content of discretionary accruals during systemic crises18 cited
    • 2023Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance14 cited