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Earnings management and firms' investment behavior: The threshold effect of ROE · Study

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ArticleEarnings management and firms' investment behavior: The threshold effect of ROE

Shengqiang Liu2021

Article2021

Earnings management and firms' investment behavior: The threshold effect of ROE

Shengqiang Liu · Shu Lin

31 citations·0/0 files stored·Emerging Markets Review

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1984Corporate financing and investment decisions when firms have information that investors do not have 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1997A Survey of Corporate Governance 2000Investor protection and corporate governance 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1999Threshold effects in non-dynamic panels: Estimation, testing, and inference

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Year2021

Typearticle

Published2021-01-12

VenueEmerging Markets Review

ISSN-L1566-0141

Languageen

Citations31

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.ememar.2021.100797

openalex_workW3119948478

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2024Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets