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An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management
16 references·10 citing·38 second hopsampled
An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management (2012)An Empirical Analysis of the Effects of M…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Monitoring: Which institutions matter? (2007)Monitoring: Which institution…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…The Provision of Incentives in Firms (1999)The Provision of Incentives i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Moral Hazard and Observability (1979)Moral Hazard and ObservabilityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Spillover Effect of Peer CEO Turnover on Real Earnings Management (2023)The Spillover Effect of Peer …Do powerful CEOs matter for earnings quality? Evidence from Bangladesh (2023)Do powerful CEOs matter for e…A review of corporate governance effectiveness: Developed vs emerging markets (2023)A review of corporate governa…Managers' Equity Incentives and Asymmetric Cost Behavior (2021)Managers' Equity Incentives a…Does regulating executive compensation impact insider trading? (2019)Does regulating executive com…Tournament incentives and audit fees (2017)Tournament incentives and aud…Earnings quality and short selling: Evidence from real earnings management in the United States (2017)Earnings quality and short se…Accrual management as an indication of money laundering through legally registered Mafia firms in Italy (2017)Accrual management as an indi…Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual-Class Firms (2016)Insider Ownership and Financi…Detection Model of Legally Registered M afia Firms in I taly (2015)Detection Model of Legally Re…The Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Good News and Bad News: Representation Theorems and Applications (1981)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Agency Problems and the Theory of the Firm (1980)Outside directors and CEO turnover (1988)Performance Pay and Top-Management Incentives (1990)Inequality and Economic Growth: The Perspective of the New Growth Theories (1999)Motivation, Knowledge Transfer, and Organizational Forms (2000)Incentives and Prosocial Behavior (2006)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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1999The Provision of Incentives in Firms3,337 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2007Monitoring: Which institutions matter?1,870 cited

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

  • 2008Analyst coverage and earnings management1,826 cited
  • Cited by

    • 2017Tournament incentives and audit fees43 cited
    • 2017Earnings quality and short selling: Evidence from real earnings management in the United States37 cited
    • 2017Accrual management as an indication of money laundering through legally registered Mafia firms in Italy32 cited
    • 2015Detection Model of Legally Registered M afia Firms in I taly25 cited
    • 2023A review of corporate governance effectiveness: Developed vs emerging markets24 cited
    • 2016Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual-Class Firms22 cited
    • 2019Does regulating executive compensation impact insider trading?21 cited
    • 2023Do powerful CEOs matter for earnings quality? Evidence from Bangladesh20 cited
    • 2023The Spillover Effect of Peer CEO Turnover on Real Earnings Management18 cited
    • 2021Managers' Equity Incentives and Asymmetric Cost Behavior17 cited