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Do False Financial Statements Distort Peer Firms' Decisions?
16 references·16 citing·41 second hopsampled
Do False Financial Statements Distort Peer Firms' Decisions? (2015)Do False Financial Statements Distort Pee…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…Capitalism, Socialism and Democracy (2010)Capitalism, Socialism and Dem…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Over-investment of free cash flow (2006)Over-investment of free cash …The Theory of Economic Development (2003)The Theory of Economic Develo…Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Industry costs of equity (1997)Industry costs of equityCapital-Market Imperfections and Investment (1997)Capital-Market Imperfections …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Financing Constraints and Corporate Investment (1987)Financing Constraints and Cor…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Characteristics of Organizational Environments and Perceived Environmental Uncertainty (1972)Characteristics of Organizati…The industry peer effect of enterprise ESG performance: the moderating effect of customer concentration (2024)The industry peer effect of e…Fraudulent financial reporting and the consequences for employees (2024)Fraudulent financial reportin…The real effects of financial reporting: Evidence and suggestions for future research (2023)The real effects of financial…Learning from peers: Evidence from disclosure of consumer complaints (2023)Learning from peers: Evidence…Investor relations and investment efficiency (2023)Investor relations and invest…Does peer firms’ tone affect corporate investment? Evidence from China (2023)Does peer firms’ tone affect …Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process (2023)Corporate R&D Investments Fol…Common ownership and executive pay-for-performance sensitivity: Evidence from China (2023)Common ownership and executiv…The Spillover Effects of Peer Annual Report Tone for Firm Innovation Investment: Evidence from China (2022)The Spillover Effects of Peer…Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement (2021)Measuring Accounting Fraud an…The Oscar goes to…: High-tech firms’ acquisitions in response to rivals’ technology breakthroughs (2020)The Oscar goes to…: High-tech…Do Corporate Frauds Distort Suppliers’ Investment Decisions? (2020)Do Corporate Frauds Distort S…Common Analysts: Method for Defining Peer Firms (2020)Common Analysts: Method for D…Private Firm Investment and Public Peer Misvaluation (2019)Private Firm Investment and P…Delegated Monitoring, Institutional Ownership, and Corporate Misconduct Spillovers (2019)Delegated Monitoring, Institu…The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms (2017)The Effects of Restatements f…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)CEO Overconfidence and Corporate Investment (2005)Women in the boardroom and their impact on governance and performance☆ (2009)What Determines Productivity? (2011)American Economic Review (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Credit Rationing in Markets with Imperfect Information (1981)Agency costs of free cash flow, corporate finance, and takeovers (1996)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Firm Resources and Sustained Competitive Advantage (1991)Dynamic capabilities and strategic management (1997)Firm resources and sustained competitive advantage (2004)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)A Survey of Corporate Governance (1997)Against Deliberation (1997)The Implications of Framing Effects for Citizen Competence (2001)Why There is a Democratic Deficit in the EU: A Response to Majone and Moravcsik (2006)
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References

  • 2003The Theory of Economic Development22,513 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2010Capitalism, Socialism and Democracy7,972 cited
  • 1997Industry costs of equity5,793 cited
  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1987Financing Constraints and Corporate Investment4,354 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 1972Characteristics of Organizational Environments and Perceived Environmental Uncertainty3,662 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1997Capital-Market Imperfections and Investment2,600 cited

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  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • Cited by

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    • 2019Private Firm Investment and Public Peer Misvaluation42 cited
    • 2020Do Corporate Frauds Distort Suppliers’ Investment Decisions?41 cited
    • 2020The Oscar goes to…: High-tech firms’ acquisitions in response to rivals’ technology breakthroughs39 cited
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    • 2023Does peer firms’ tone affect corporate investment? Evidence from China29 cited
    • 2019Delegated Monitoring, Institutional Ownership, and Corporate Misconduct Spillovers28 cited
    • 2023Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process28 cited
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