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Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management
16 references·1 citing·23 second hop
Short-term and long-term effects of IFRS adoption on disclosure quality and earnings management (2016)Short-term and long-term effects of IFRS …Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Investor protection and corporate governance (2000)Investor protection and corpo…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…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.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Positive Accounting Theory (1985)Positive Accounting TheoryInhalte der Investor Relations und Finanzkommunikation (2021)Inhalte der Investor Relation…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Law, Finance, and Economic Growth in China (2003)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management to avoid earnings decreases and losses (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
this work references cited by second hop

References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited

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  • 1994Debt covenant violation and manipulation of accruals2,773 cited
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    • 2021Inhalte der Investor Relations und Finanzkommunikation10 cited