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Ownership structure and real earnings management: An empirical study on emerging economy
16 references·2 citing·28 second hop
Ownership structure and real earnings management: An empirical study on emerging economy (2021)Ownership structure and real earnings man…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Analysis of Panel Data (2003)Analysis of Panel DataThe Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The quality of government (1999)The quality of governmentA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management ownership and market valuation (1988)Management ownership and mark…The moderating role of board diversity on the relationship between ownership structure and real earnings management (2024)The moderating role of board …Sustainability reporting and earnings manipulation in Saudi market: Does institutional ownership matter? (2023)Sustainability reporting and …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Corporate Ownership Around the World (1999)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Logic of Collective Action. (1966)Foundations of social theory (1990)Making democracy work: civic traditions in modern Italy (1993)Fractionalization (2003)Does Culture Affect Economic Outcomes? (2006)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)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)The Nature of the Firm (1937)Investor protection and corporate governance (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Initial conditions and moment restrictions in dynamic panel data models (1995)Econometric Analysis of Cross Section and Panel Data (2001)Unit root tests in panel data: asymptotic and finite-sample properties (2002)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

  • 1998Law and Finance17,902 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Analysis of Panel Data7,858 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999The quality of government5,695 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 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
  • 1997

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Earnings management to avoid earnings decreases and losses
3,839 cited

Cited by

  • 2024The moderating role of board diversity on the relationship between ownership structure and real earnings management20 cited
  • 2023Sustainability reporting and earnings manipulation in Saudi market: Does institutional ownership matter?13 cited