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Earning Management: From Agency and Signalling Theory Perspective in Ethiopia
16 references·1 citing·39 second hop
Earning Management: From Agency and Signalling Theory Perspective in Ethiopia (2019)Earning Management: From Agency and Signa…Earnings Management and Ownership Structure (2015)Earnings Management and Owner…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Spontaneous Harmonization Eff…Earnings management and firm valuation under asymmetric information (1995)Earnings management and firm …The role of audits and audit quality in valuing new issues (1991)The role of audits and audit …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories (2022)Earnings quality determinants…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Research design issues in earnings management studies (2000)Accruals and the Prediction of Future Cash Flows (2001)Capital markets research in accounting (2001)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)The Economic Institutions of Capitalism (1987)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)The effect of capital structure on a firm's liquidation decision (1984)The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing (1999)Does Income Smoothing Improve Earnings Informativeness? (2006)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)Law and Finance (1998)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 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
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1991The role of audits and audit quality in valuing new issues484 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
  • 1995Earnings management and firm valuation under asymmetric information

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278 cited
  • 2015Earnings Management and Ownership Structure111 cited
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    • 2022Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories18 cited