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Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals
16 references·7 citing·21 second hop
Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals (2017)Refinancing pressure and earnings managem…Detecting Earnings Management (2012)Detecting Earnings ManagementReal 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…Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The Maturity Structure of Corporate Debt (1995)The Maturity Structure of Cor…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The Theory of Capital Structure (1991)The Theory of Capital Structu…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Debt Maturity Structure and Liquidity Risk (1991)Debt Maturity Structure and L…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Tax digitization and earnings management (2025)Tax digitization and earnings…The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach (2022)The Interplay of Leverage, Fi…The effect of debt maturity structure on earnings management strategies (2022)The effect of debt maturity s…Vice or virtue? The impact of earnings management on bank loan agreements (2021)Vice or virtue? The impact of…The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan (2021)The jinx of real earnings man…The impact of short-term debt on accruals-based earnings management – evidence from Vietnam (2020)The impact of short-term debt…Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan (2018)Ownership structure and debt …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Firms, Contracts, and Financial Structure (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Cross-Section of Expected Stock Returns (1992)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1991The Theory of Capital Structure4,371 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1995The Maturity Structure of Corporate Debt1,856 cited
  • 1991Debt Maturity Structure and Liquidity Risk1,815 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research

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Cited by

  • 2018Ownership structure and debt structure as determinants of discretionary accruals: An empirical study of Pakistan23 cited
  • 2021The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan22 cited
  • 2022The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach18 cited
  • 2021Vice or virtue? The impact of earnings management on bank loan agreements18 cited
  • 2022The effect of debt maturity structure on earnings management strategies16 cited
  • 2020The impact of short-term debt on accruals-based earnings management – evidence from Vietnam16 cited
  • 2025Tax digitization and earnings management13 cited