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POLITICALLY-CONNECTED FIRMS: ARE THEY CONNECTED TO EARNINGS OPACITY?
16 references·13 citing·33 second hop
POLITICALLY-CONNECTED FIRMS: ARE THEY CONNECTED TO EARNINGS OPACITY? (2004)POLITICALLY-CONNECTED FIRMS: ARE THEY CON…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Roles of Accounting in Organizations and Society (2005)The Roles of Accounting in Or…The World Price of Earnings Opacity (2003)The World Price of Earnings O…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Cronyism and capital controls: evidence from Malaysia (2002)Cronyism and capital controls…Financial accounting information and corporate governance (2001)Financial accounting informat…Estimating the Value of Political Connections (2001)Estimating the Value of Polit…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The information content of losses (1995)The information content of lo…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The roles of accounting in organizations and society (1980)The roles of accounting in or…Specification Tests in Econometrics (1978)Specification Tests in Econom…Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms (2022)Untying the role of board gen…Political connections and firm performance: Further evidence using a generalised quantile regression approach (2021)Political connections and fir…Earnings credibility in politically connected family firms (2018)Earnings credibility in polit…Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials (2018)Board Composition and Account…Earnings manipulations in politically influenced firms (2017)Earnings manipulations in pol…Political costs and earnings management: evidence from Tunisia (2016)Political costs and earnings …Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter? (2016)Institutional factors and con…Politically connected firms in Spain (2014)Politically connected firms i…Political connections and operational performance of non-financial firms: New evidence from Poland (2014)Political connections and ope…Institutional investors, political connections and analyst following in Malaysia (2014)Institutional investors, poli…Characteristics of non-audit services and financial restatements in Malaysia (2014)Characteristics of non-audit …‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country (2014)‘Does accounting regulation m…Political connections and privatization: Evidence from China (2012)Political connections and pri…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)Corporate Governance in Asia: A Survey (2002)Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Ownership Structure, Corporate Governance, and Firm Value: Evidence from the East Asian Financial Crisis (2003)Political Connections and Corporate Bailouts (2006)What you export matters (2006)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2001Estimating the Value of Political Connections2,988 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995The information content of losses2,315 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1980The roles of accounting in organizations and society1,590 cited
  • 2002Cronyism and capital controls: evidence from Malaysia1,566 cited
  • 2003The World Price of Earnings Opacity1,205 cited
  • 2005The Roles of Accounting in Organizations and Society

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1,133 cited

Cited by

  • 2014Political connections and operational performance of non-financial firms: New evidence from Poland83 cited
  • 2012Political connections and privatization: Evidence from China74 cited
  • 2014Characteristics of non-audit services and financial restatements in Malaysia53 cited
  • 2014Politically connected firms in Spain42 cited
  • 2014Institutional investors, political connections and analyst following in Malaysia41 cited
  • 2018Earnings credibility in politically connected family firms40 cited
  • 2016Political costs and earnings management: evidence from Tunisia38 cited
  • 2021Political connections and firm performance: Further evidence using a generalised quantile regression approach32 cited
  • 2016Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?27 cited
  • 2014‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country22 cited
  • 2017Earnings manipulations in politically influenced firms19 cited
  • 2018Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials19 cited
  • 2022Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms16 cited