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THE EFFECT OF DISCRETIONARY ACCRUALS ON FIRM GROWTH. EMPIRICAL EVIDENCE FOR SMES FROM EMERGING EUROPE
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THE EFFECT OF DISCRETIONARY ACCRUALS ON FIRM GROWTH. EMPIRICAL EVIDENCE FOR SMES FROM EMERGING EUROPE (2020)THE EFFECT OF DISCRETIONARY ACCRUALS ON F…The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2016)The Effects of Firm Growth an…Earnings management and annual report readability (2016)Earnings management and annua…Female directors and earnings management: Evidence from UK companies (2015)Female directors and earnings…The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)The effect of mandatory IFRS …Product market power, industry structure, and corporate earnings management (2013)Product market power, industr…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Detecting Earnings Management: A New Approach (2011)Detecting Earnings Management…Corporate environmental disclosure, corporate governance and earnings management (2010)Corporate environmental discl…Access to financing and firm growth (2010)Access to financing and firm …Eurostat-OECD Manual on Business Demography Statistics (2008)Eurostat-OECD Manual on Busin…The market pricing of accruals quality (2005)The market pricing of accrual…Analysis of Panel Data (2003)Analysis of Panel DataA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. 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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Analysis of Panel Data8,007 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2016Earnings management and annual report readability799 cited
  • 2011Detecting Earnings Management: A New Approach676 cited
  • 2008Eurostat-OECD Manual on Business Demography Statistics490 cited
  • 2015Female directors and earnings management: Evidence from UK companies

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381 cited
  • 2010Corporate environmental disclosure, corporate governance and earnings management362 cited
  • 2013Product market power, industry structure, and corporate earnings management285 cited
  • 2010Access to financing and firm growth279 cited
  • 2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited
  • 2016The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings254 cited
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