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The Influence of a Company’s Ownership Structure on Upward Real Earnings Management
16 references·10 citing·26 second hop
The Influence of a Company’s Ownership Structure on Upward Real Earnings Management (2019)The Influence of a Company’s Ownership St…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management ownership and market valuation (1988)Management ownership and mark…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…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…The moderating role of board diversity on the relationship between ownership structure and real earnings management (2024)The moderating role of board …Corporate governance mechanisms and earnings management: The moderating role of female directors (2023)Corporate governance mechanis…Internal corporate governance mechanisms and earnings manipulation practices in MENA countries (2022)Internal corporate governance…Earnings Management and Corporate Performance in the Scope of Firm-Specific Features (2022)Earnings Management and Corpo…Corporate Social Responsibility Disclosure (CSRD) and Financial Distressed Risk (FDR): Does Institutional Ownership Matter? (2022)Corporate Social Responsibili…The Determinants of Tax Aggressiveness in Family Firms: An Investigation of Italian Private Family Firms (2021)The Determinants of Tax Aggre…Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics (2021)Parallels and Differences in …Ownership structure and real earnings management: evidence from an emerging market (2021)Ownership structure and real …The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR (2020)The effect of earnings qualit…Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries (2020)Heads and Tails of Earnings M…Agency Problems and the Theory of the Firm (1980)Law and Finance (1998)Corporate Ownership Around the World (1999)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2010

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

The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*
1,418 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • Cited by

    • 2022Corporate Social Responsibility Disclosure (CSRD) and Financial Distressed Risk (FDR): Does Institutional Ownership Matter?75 cited
    • 2021Ownership structure and real earnings management: evidence from an emerging market51 cited
    • 2023Corporate governance mechanisms and earnings management: The moderating role of female directors43 cited
    • 2020The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR39 cited
    • 2022Earnings Management and Corporate Performance in the Scope of Firm-Specific Features35 cited
    • 2021The Determinants of Tax Aggressiveness in Family Firms: An Investigation of Italian Private Family Firms30 cited
    • 2021Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics27 cited
    • 2020Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries26 cited
    • 2024The moderating role of board diversity on the relationship between ownership structure and real earnings management20 cited
    • 2022Internal corporate governance mechanisms and earnings manipulation practices in MENA countries18 cited