SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Who Manages the Firm Matters: The Incremental Effect of Individual Managers on Accounting Quality
16 references·10 citing·39 second hop
Who Manages the Firm Matters: The Incremental Effect of Individual Managers on Accounting Quality (2019)Who Manages the Firm Matters: The Increme…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The market pricing of accruals quality (2005)The market pricing of accrual…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…High Wage Workers and High Wage Firms (1999)High Wage Workers and High Wa…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Economics and Information Theory (1969)Economics and Information The…Born to behave: Home CEOs and financial misconduct* (2025)Born to behave: Home CEOs and…Managing for the future: managerial short-termism impact on corporate ESG performance in China (2024)Managing for the future: mana…Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability (2023)Do Firms Mimic Industry Leade…The Influence of Management's Internal Audit Experience on Earnings Management* (2022)The Influence of Management's…Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge (2022)Re-Examining Auditability thr…Managerial Myopia and Long-Term Investment: Evidence from China (2022)Managerial Myopia and Long-Te…Wall Street analysts as investor relations officers (2021)Wall Street analysts as inves…Managerial ability, earnings quality and ISIS: evidence from Iraq (2021)Managerial ability, earnings …CEO religious university affiliation and financial reporting quality (2021)CEO religious university affi…Exploring Improvisation in Audit Work through Auditors’ Response to COVID-19 (2020)Exploring Improvisation in Au…The theory and practice of corporate finance: evidence from the field (2001)CEO Overconfidence and Corporate Investment (2005)Women in the boardroom and their impact on governance and performance☆ (2009)What Determines Productivity? (2011)American Economic Review (2019)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)On the Pooling of Time Series and Cross Section Data (1978)Specification Tests in Econometrics (1978)Performance Pay and Top-Management Incentives (1990)Panel Data Models With Interactive Fixed Effects (2009)Workplace Heterogeneity and the Rise of West German Wage Inequality* (2013)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A review of archival auditing research (2014)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
this work references cited by second hop

References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 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
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999High Wage Workers and High Wage Firms2,654 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1969Economics and Information Theory2,117 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2002
Errors in Estimating Accruals: Implications for Empirical Research
1,683 cited

Cited by

  • 2023Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability41 cited
  • 2022The Influence of Management's Internal Audit Experience on Earnings Management*38 cited
  • 2022Managerial Myopia and Long-Term Investment: Evidence from China33 cited
  • 2024Managing for the future: managerial short-termism impact on corporate ESG performance in China32 cited
  • 2022Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge31 cited
  • 2025Born to behave: Home CEOs and financial misconduct*25 cited
  • 2021CEO religious university affiliation and financial reporting quality25 cited
  • 2020Exploring Improvisation in Audit Work through Auditors’ Response to COVID-1923 cited
  • 2021Managerial ability, earnings quality and ISIS: evidence from Iraq18 cited
  • 2021Wall Street analysts as investor relations officers15 cited