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Effect of Firm Characteristics and Corporate Governance Practices on Earnings Management: Evidence from Publicly Listed Property Sector Firms in the Philippines
16 references·0 citing·33 second hopsampled
Effect of Firm Characteristics and Corporate Governance Practices on Earnings Management: Evidence from Publicly Listed Property Sector Firms in the Philippines (2020)Effect of Firm Characteristics and Corpor…Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia (2008)Type of earnings management a…Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?* (2003)Earnings Management to Avoid …Audit Quality and the Pricing of Discretionary Accruals (2003)Audit Quality and the Pricing…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings (2002)Accruals Management, Investor…Empirical research on accounting choice (2001)Empirical research on account…ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)ACCRUAL MANAGEMENT TO MEET EA…NUMBER OF DIRECTORS AND FINANCIAL PERFORMANCE: A META-ANALYSIS. (1999)NUMBER OF DIRECTORS AND FINAN…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…INTERNATIONALIZATION AND FIRM GOVERNANCE: THE ROLES OF CEO COMPENSATION, TOP TEAM COMPOSITION, AND BOARD STRUCTURE. (1998)INTERNATIONALIZATION AND FIRM…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The pricing of discretionary accruals (1996)The pricing of discretionary …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Two Agency-Cost Explanations of Dividends (1984)Two Agency-Cost Explanations …Auditor size and audit quality (1981)Auditor size and audit qualityThe Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)Corporate Social and Financial Performance: A Meta-Analysis (2003)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Diffusion of Innovations 1 (2019)Agency Problems and the Theory of the Firm (1980)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Efficient Capital Markets: II (1991)A Survey of Corporate Governance (1997)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)The cost of capital, corporation finance and the theory of investment (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)
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References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1984Two Agency-Cost Explanations of Dividends3,109 cited
  • 1999NUMBER OF DIRECTORS AND FINANCIAL PERFORMANCE: A META-ANALYSIS.1,768 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1998INTERNATIONALIZATION AND FIRM GOVERNANCE: THE ROLES OF CEO COMPENSATION, TOP TEAM COMPOSITION, AND BOARD STRUCTURE.921 cited
  • 2008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia494 cited
  • 2003Audit Quality and the Pricing of Discretionary Accruals453 cited
  • 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited

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  • 2002Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings336 cited
  • 2003Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?*306 cited
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