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Earnings management and firms' investment behavior: The threshold effect of ROE
16 references·6 citing·33 second hop
Earnings management and firms' investment behavior: The threshold effect of ROE (2021)Earnings management and firms' investment…Detecting Earnings Management (2012)Detecting Earnings ManagementHow does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Over-investment of free cash flow (2006)Over-investment of free cash …The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Investor protection and corporate governance (2000)Investor protection and corpo…Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)Threshold effects in non-dyna…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets (2024)Impact of financial reporting…How effective is the cash conversion cycle in improving firm performance? Evidence from BRICS (2024)How effective is the cash con…Working capital management and firm performance: evidence from emerging African markets (2023)Working capital management an…The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market (2023)The discipline vs complement …Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific (2023)Effects of policy and economi…Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US (2022)Are female CFOs more ethical …Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Sample Splitting and Threshold Estimation (2000)Do green technology innovations contribute to carbon dioxide emission reduction? Empirical evidence from patent data (2019)How do environmental regulation and environmental decentralization affect green total factor energy efficiency: Evidence from China (2020)Innovation in emerging economies: Research on the digital economy driving high-quality green development (2022)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Law, Finance, and Economic Growth in China (2003)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)An Integrative Model Of Organizational Trust (1995)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999Threshold effects in non-dynamic panels: Estimation, testing, and inference5,446 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited

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  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • Cited by

    • 2022Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US28 cited
    • 2024How effective is the cash conversion cycle in improving firm performance? Evidence from BRICS27 cited
    • 2023Working capital management and firm performance: evidence from emerging African markets17 cited
    • 2023The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market15 cited
    • 2023Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific14 cited
    • 2024Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets11 cited