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Audit adjustments and corporate financing: evidence from Iran
16 references·2 citing·47 second hop
Audit adjustments and corporate financing: evidence from Iran (2020)Audit adjustments and corporate financing…Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China (2017)Earnings management, audit ad…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…The information role of audit opinions in debt contracting (2015)The information role of audit…Consequences of financial reporting quality on corporate performance: Evidence at the international level (2014)Consequences of financial rep…The quality of financial reporting in China: An examination from an accounting restatement perspective (2011)The quality of financial repo…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Rules Rather Than Discretion in Audit Standards: Going-Concenr Opinions in Belgium (2009)Rules Rather Than Discretion …Information content and recency effect of the audit report in loan rating decisions (2007)Information content and recen…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…The usefulness of the audit report in investment and financing decisions (2003)The usefulness of the audit r…Operating Performance and the Method of Payment in Takeovers (2002)Operating Performance and the…Testing static tradeoff against pecking order models of capital structure1This paper has benefited from comments by seminar participants at Boston College, Boston Unsiversity, Dartmouth College, Massachusetts Institute of Technology, University of Massachusetts, Ohio State University, University of California at Los Angeles and the NBER, especially Eugene Fama and Robert Gertner. The usual disclaimers apply. Funding from MIT and the Tuck School at Dartmouth College is gratefuly acknowledged. We also thank two reviewers, Richard S. Ruback and Clifford W. Smith, Jr., for helpful comments.1 (1999)Testing static tradeoff again…The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects. (1997)The Value-Relevance of SFAS N…"Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities (1982)"Subject to" Audit Opinions a…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…The Impact of Firm Risk and the COVID-19 Crisis on Working Capital Management Strategies: Evidence from a Market Affected by Economic Uncertainty (2024)The Impact of Firm Risk and t…The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran (2022)The Effect of Mandatory Audit…Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings Management During Import Relief Investigations (1991)Market Valuation and Acquisition Quality: Empirical Evidence (2007)Mergers and acquisitions in and out of emerging economies (2014)Outside directors and board advising and monitoring performance (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The determinants and implications of corporate cash holdings (1999)Testing Trade-Off and Pecking Order Predictions About Dividends and Debt (2002)Capital Structure Decisions: Which Factors Are Reliably Important? (2007)An Empirical Evaluation of Accounting Income Numbers (1968)The arbitrage theory of capital asset pricing (1976)Measuring security price performance (1980)The effects of qualified audit opinions on earnings response coefficients (1992)The Application of Neural Networks and a Qualitative Response Model to the Auditor's Going Concern Uncertainty Decision* (1995)The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy (1999)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)How audit effort affects audit quality: An audit process and audit output perspective (2020)Institutional investor distraction and earnings management (2020)The Dark Side of Audit Market Competition (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)CEO characteristics and earnings management: empirical evidence from France (2020)Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity (2021)CEO duality, earnings quality and board independence (2021)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Credit Rationing in Markets with Imperfect Information (1981)On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2016)The Disclosure and Consequences of U.S. Critical Audit Matters (2022)ESG performance, capital financing decisions, and audit quality: empirical evidence from Chinese state-owned enterprises (2023)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Using daily stock returns (1985)Capital markets research in accounting (2001)
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References

  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1999Testing static tradeoff against pecking order models of capital structure1This paper has benefited from comments by seminar participants at Boston College, Boston Unsiversity, Dartmouth College, Massachusetts Institute of Technology, University of Massachusetts, Ohio State University, University of California at Los Angeles and the NBER, especially Eugene Fama and Robert Gertner. The usual disclaimers apply. Funding from MIT and the Tuck School at Dartmouth College is gratefuly acknowledged. We also thank two reviewers, Richard S. Ruback and Clifford W. Smith, Jr., for helpful comments.11,755 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2002Operating Performance and the Method of Payment in Takeovers316 cited
  • 2015The information role of audit opinions in debt contracting229 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 cited
  • 1982"Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities153 cited
  • 2017Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China152 cited
  • 2003The usefulness of the audit report in investment and financing decisions105 cited
  • 1997The Value-Relevance of SFAS No. 95 Cash Flows from Operations as Assessed by Security Market Effects.

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103 cited
  • 2011The quality of financial reporting in China: An examination from an accounting restatement perspective98 cited
  • 2014Consequences of financial reporting quality on corporate performance: Evidence at the international level91 cited
  • 2007Information content and recency effect of the audit report in loan rating decisions76 cited
  • 2009Rules Rather Than Discretion in Audit Standards: Going-Concenr Opinions in Belgium74 cited
  • Cited by

    • 2022The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran21 cited
    • 2024The Impact of Firm Risk and the COVID-19 Crisis on Working Capital Management Strategies: Evidence from a Market Affected by Economic Uncertainty18 cited