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Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues
7 references·16 citing·43 second hop
Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capital Resource …The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…Do firms mislead investors by overstating earnings before seasoned equity offerings? (2000)Do firms mislead investors by…Financial Accounting Theory (1999)Financial Accounting TheoryA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. 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The Case of China (2011)Do State Enterprises Manage E…Corporate finance and governance in emerging markets: A selective review and an agenda for future research (2010)Corporate finance and governa…Association Between Borrower and Lender State Ownership and Accounting Conservatism (2010)Association Between Borrower …Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Client Importance, Institutio…Government assisted earnings management in China (2008)Government assisted earnings …Private vs State Ownership and Earnings Management: evidence from Chinese listed companies (2007)Private vs State Ownership an…Politically-Connected CEOs, Corporate Governance and Post-IPO Performance of China's Partially Privatized Firms (2005)Politically-Connected CEOs, C…Market Consequences of Earnings Management in Response to Security Regulations in China (2005)Market Consequences of Earnin…Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)Replicating Anomalies (2018)The theory and practice of econometrics (1986)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Capital markets research in accounting (2001)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Institutions, Institutional Change and Economic Performance (1991)A Survey of Corporate Governance (1997)Law and Finance (1998)Political connections and corporate investments: Evidence from the recent anti-corruption campaign in China (2017)China's Anti‐Corruption Campaign and Financial Reporting Quality (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)A Review of the Archival Literature on Audit Partners (2017)Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality? 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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 1999Financial Accounting Theory1,023 cited
  • 1998Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1838 cited
  • 2000Do firms mislead investors by overstating earnings before seasoned equity offerings?599 cited
  • 2000Financial Packaging of IPO Firms in China

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

584 cited

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  • 2014Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms715 cited
  • 2009Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis505 cited
  • 2013Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China496 cited
  • 2007Private vs State Ownership and Earnings Management: evidence from Chinese listed companies482 cited
  • 2010Corporate finance and governance in emerging markets: A selective review and an agenda for future research453 cited
  • 2005Politically-Connected CEOs, Corporate Governance and Post-IPO Performance of China's Partially Privatized Firms435 cited
  • 2020The real value of China’s stock market432 cited
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  • 2014Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?310 cited
  • 2008Government assisted earnings management in China302 cited
  • 2011Political considerations in the decision of Chinese SOEs to list in Hong Kong262 cited
  • 2005Market Consequences of Earnings Management in Response to Security Regulations in China256 cited
  • 2011Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China248 cited
  • 2010Association Between Borrower and Lender State Ownership and Accounting Conservatism246 cited
  • 2022A review of China-related accounting research in the past 25 years232 cited
  • 2018The liability of opaqueness: State ownership and the likelihood of deal completion in international acquisitions by Chinese firms227 cited