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R&D disclosures and earnings management
16 references·5 citing·34 second hop
R&D disclosures and earnings management (2019)R&D disclosures and earnings managementThe role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The effect of financial reporting quality on earnings quality of industrial companies (2024)The effect of financial repor…R&D disclosure and corporate innovation: Mediating role of financing structure (2023)R&D disclosure and corporate …Financial reporting quality during a crisis: a systematic review (2022)Financial reporting quality d…Can third-party online sales disclosure help reduce earnings management? Evidence from China (2022)Can third-party online sales …The short- and long-lived effects of IFRS mandate on IPO firms in emerging market economies (2021)The short- and long-lived eff…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)What Do We Know about Capital Structure? Some Evidence from International Data (1995)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)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The financial reporting environment: Review of the recent literature (2010)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited

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2000
Information Asymmetry, R&D, and Insider Gains
1,528 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • Cited by

    • 2024The effect of financial reporting quality on earnings quality of industrial companies28 cited
    • 2023R&D disclosure and corporate innovation: Mediating role of financing structure20 cited
    • 2022Can third-party online sales disclosure help reduce earnings management? Evidence from China18 cited
    • 2022Financial reporting quality during a crisis: a systematic review17 cited
    • 2021The short- and long-lived effects of IFRS mandate on IPO firms in emerging market economies16 cited