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Penalties, Manipulation, and Investment Efficiency
16 references·0 citing·50 second hop
Penalties, Manipulation, and Investment Efficiency (2018)Penalties, Manipulation, and Investment E…Earnings Management and Earnings Quality: Theory and Evidence (2018)Earnings Management and Earni…Optimal Conservatism with Earnings Manipulation (2016)Optimal Conservatism with Ear…Corporate Governance, Accounting Conservatism, and Manipulation (2016)Corporate Governance, Account…From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle (2011)From low-quality reporting to…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Financial Reporting System Choice and Disclosure Management (2004)Financial Reporting System Ch…Disclosure-Disciplining Mechanisms: Capital Markets, Product Markets, and Shareholder Litigation (2002)Disclosure-Disciplining Mecha…Performance Measure Manipulation* (1998)Performance Measure Manipulat…Earnings Management and the Revelation Principle (1998)Earnings Management and the R…Do the Merits Matter? A Study of Settlements in Securities Class Actions (1991)Do the Merits Matter? A Study…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Partially Verifiable Information and Mechanism Design (1986)Partially Verifiable Informat…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Credit Rationing in Markets with Imperfect Information (1981)Credit Rationing in Markets w…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Increases in risk and in risk aversion (1974)Risk Sharing and Incentives in the Principal and Agent Relationship (1979)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Dependence and Growth (1996)Earnings Management During Import Relief Investigations (1991)Economics, Organization and Management. (1993)Detecting Earnings Management. (1995)Are Unmanaged Earnings Always Better for Shareholders? (2003)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Theory of Value (1959)An Explanation for Accounting Income Smoothing (1988)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)A review of the empirical disclosure literature: discussion (2001)Contracting theory and accounting (2001)The Balance Sheet as an Earnings Management Constraint (2002)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Manipulation of Voting Schemes: A General Result (1973)The Implementation of Social Choice Rules: Some General Results on Incentive Compatibility (1979)A complete solution to a class of principal-agent problems with an application to the control of a self-managed firm (1984)Delegation as Commitment: The Case of Income Tax Audits (1989)Red tape and corruption (2003)On Optimal Rules of Persuasion (2004)The Influence of Family Ownership on the Quality of Accounting Information (2010)Detecting Earnings Management (2012)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Economic Welfare and the Allocation of Resources for Invention (1972)Motivation Crowding Theory: A Survey of Empirical Evidence (2000)Tax Avoidance, Evasion, and Administration (2000)Social License and Environmental Protection: Why Businesses Go Beyond Compliance (2004)Crime and Punishment: An Economic Approach (1968)The effect of capital structure on a firm's liquidation decision (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Who Blows the Whistle on Corporate Fraud? (2010)The Impact of Religion on Financial Reporting Irregularities (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)IPO Underpricing and Insurance against Legal Liability (1993)On the Corporate Demand for Directors' and Officers' Insurance (1997)Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees (2012)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 1968Crime and Punishment: An Economic Approach1,852 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1998Performance Measure Manipulation*337 cited
  • 1998Earnings Management and the Revelation Principle308 cited
  • 1991Do the Merits Matter? A Study of Settlements in Securities Class Actions301 cited
  • 1986Partially Verifiable Information and Mechanism Design264 cited
  • 2018Earnings Management and Earnings Quality: Theory and Evidence148 cited
  • 2016Corporate Governance, Accounting Conservatism, and Manipulation136 cited
  • 2011From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle103 cited
  • 2016Optimal Conservatism with Earnings Manipulation101 cited
  • 2004Financial Reporting System Choice and Disclosure Management98 cited

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  • 2002Disclosure-Disciplining Mechanisms: Capital Markets, Product Markets, and Shareholder Litigation91 cited
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