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Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia
16 references·0 citing·33 second hop
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References

  • 1998Law and Finance17,902 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 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
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1983Discretionary disclosure3,477 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2006Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆1,805 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 1984A Longitudinal Study of the Corporate Life Cycle1,630 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle

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1,523 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
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