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Impact of firm-level uncertainty on earnings management and role of accounting conservatism
16 references·1 citing·36 second hop
Impact of firm-level uncertainty on earnings management and role of accounting conservatism (2019)Impact of firm-level uncertainty on earni…Policy Uncertainty and Corporate Investment (2015)Policy Uncertainty and Corpor…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Impact of Uncertainty Shocks (2009)The Impact of Uncertainty Sho…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The Impact of Uncertainty Shocks (2007)The Impact of Uncertainty Sho…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Exploration and Exploitation in Organizational Learning (1991)Exploration and Exploitation …Positive Accounting Theory (1985)Positive Accounting TheoryCorporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Innovation in conservative and entrepreneurial firms: Two models of strategic momentum (1982)Innovation in conservative an…Risk, Uncertainty and Profit (1921)Risk, Uncertainty and ProfitFinancial Speculation or Capital Investment? Evidence From Relationship Between Corporate Financialization and Green Technology Innovation (2021)Financial Speculation or Capi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Nominal Rigidities and the Dynamic Effects of a Shock to Monetary Policy (2005)Measuring Uncertainty (2015)Measuring Economic Policy Uncertainty* (2016)Measuring Geopolitical Risk (2022)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Prospect theory: An analysis of decision under risk (1988)Toward a knowledge‐based theory of the firm (1996)Absorptive Capacity: A Review, Reconceptualization, and Extension (2002)The Theory of Economic Development (2003)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)A Survey of Corporate Governance (1997)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)Entrepreneurial discovery and the competitive market process: an Austrian approach (2000)Gender Differences in Preferences (2009)
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References

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  • 1982Innovation in conservative and entrepreneurial firms: Two models of strategic momentum2,757 cited
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2,298 cited
  • 2007The Impact of Uncertainty Shocks2,111 cited
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    • 2021Financial Speculation or Capital Investment? Evidence From Relationship Between Corporate Financialization and Green Technology Innovation20 cited