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Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
16 references·2 citing·30 second hop
Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act (2021)Customer Concentration and Earnings Manag…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Analyst coverage and earnings management (2008)Analyst coverage and earnings…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Determinants of Capital Structure Choice (1988)The Determinants of Capital S…Industrial Market Structure and Economic Performance. (1971)Industrial Market Structure a…The effect of customer and supplier concentration on firm productivity: The moderating role of the firm's dominant position in the supply chain network (2025)The effect of customer and su…Supply-chain finance digitalization and corporate financial fraud: Evidence from China (2024)Supply-chain finance digitali…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Corporate financing and investment decisions when firms have information that investors do not have (1984)Firms, Contracts, and Financial Structure (1995)A Survey of Corporate Governance (1997)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)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)Sectoral patterns of technical change: Towards a taxonomy and a theory (1984)First-mover advantages (1988)Sources, Procedures, and Microeconomic Effects of Innovation (2000)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1971Industrial Market Structure and Economic Performance.6,267 cited
  • 1988The Determinants of Capital Structure Choice6,108 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2008Analyst coverage and earnings management

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1,826 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • Cited by

    • 2024Supply-chain finance digitalization and corporate financial fraud: Evidence from China19 cited
    • 2025The effect of customer and supplier concentration on firm productivity: The moderating role of the firm's dominant position in the supply chain network16 cited