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Impact of earnings management on agency costs: evidence from MILA markets
16 references·5 citing·30 second hop
Impact of earnings management on agency costs: evidence from MILA markets (2021)Impact of earnings management on agency c…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Why Do U.S. Firms Hold So Muc…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…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Agency Costs and Ownership Structure (2000)Agency Costs and Ownership St…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Another look at the instrumental variable estimation of error-components models (1995)Another look at the instrumen…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Determination of Financia…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The implications of COVID-19 on ESG performance and financial reporting quality in Egypt (2024)The implications of COVID-19 …CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies (2024)CSR practices and earnings ma…Mercado Integrado Latinoamericano: diez años después de su creación. Un análisis bibliométrico para el periodo 2008-2021 (2022)Mercado Integrado Latinoameri…Earnings and discretionary accruals (2021)Earnings and discretionary ac…Comparison of the terms creative accounting, earnings management and fraudulent accounting through bibliographic analysis (2021)Comparison of the terms creat…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Separation of Ownership and Control (1983)Investor protection and corporate governance (2000)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1995Another look at the instrumental variable estimation of error-components models19,861 cited
  • 1998Law and Finance17,902 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 1977The Determination of Financial Structure: The Incentive-Signalling Approach4,163 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2009Why Do U.S. Firms Hold So Much More Cash than They Used To?2,896 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2000Agency Costs and Ownership Structure

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2,517 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • Cited by

    • 2021Earnings and discretionary accruals25 cited
    • 2024The implications of COVID-19 on ESG performance and financial reporting quality in Egypt24 cited
    • 2024CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies23 cited
    • 2021Comparison of the terms creative accounting, earnings management and fraudulent accounting through bibliographic analysis22 cited
    • 2022Mercado Integrado Latinoamericano: diez años después de su creación. Un análisis bibliométrico para el periodo 2008-20217 cited