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Capitalization of R&D costs and earnings management: Evidence from Italian listed companies
16 references·16 citing·23 second hopsampled
Capitalization of R&D costs and earnings management: Evidence from Italian listed companies (2008)Capitalization of R&D costs and earnings …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…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…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Non-state shareholder governance and shadow banking business: Evidence from Chinese state-owned manufacturing enterprises (2022)Non-state shareholder governa…Enterprise financialization and technological innovation: Mechanism and heterogeneity (2022)Enterprise financialization a…Financialization and Corporate Performance in China: Promotion or Inhibition? (2021)Financialization and Corporat…Does Financialization of Non-Financial Corporations Promote or Prohibit Corporate Risk-Taking? (2021)Does Financialization of Non-…Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence (2021)Capitalisation of R&D and the…Development costs capitalization and debt financing (2019)Development costs capitalizat…Country-level corruption and accounting choice: Research & development capitalization under IFRS (2019)Country-level corruption and …Founding Family Ownership and Myopic R&D Investment Behavior (2017)Founding Family Ownership and…The moderating effect of CEO profile on the link between cutting R&D expenditures and targeting to meet/beat earnings benchmarks (2016)The moderating effect of CEO …The perception of earnings management motivations in Saudi public firms (2015)The perception of earnings ma…Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38 (2015)Research and Development, Unc…Capitalizing Research & Development: Signaling or Earnings Management? (2015)Capitalizing Research & Devel…The development of earnings management research A review of literature from three different perspectives (2014)The development of earnings m…Measuring Open Innovation in the Bio‐Pharmaceutical Industry (2014)Measuring Open Innovation in …International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis (2013)International Financial Repor…Accounting Choice and Earnings Quality: The Case of Software Development (2010)Accounting Choice and Earning…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)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Law and Finance (1998)Accounting earnings and cash flows as measures of firm performance (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2001Toward an Implied Cost of Capital2,004 cited

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

  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • Cited by

    • 2015Capitalizing Research & Development: Signaling or Earnings Management?103 cited
    • 2021Financialization and Corporate Performance in China: Promotion or Inhibition?95 cited
    • 2014Measuring Open Innovation in the Bio‐Pharmaceutical Industry73 cited
    • 2019Country-level corruption and accounting choice: Research & development capitalization under IFRS56 cited
    • 2022Enterprise financialization and technological innovation: Mechanism and heterogeneity56 cited
    • 2013International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis54 cited
    • 2019Development costs capitalization and debt financing52 cited
    • 2021Does Financialization of Non-Financial Corporations Promote or Prohibit Corporate Risk-Taking?45 cited
    • 2015The perception of earnings management motivations in Saudi public firms43 cited
    • 2014The development of earnings management research A review of literature from three different perspectives41 cited
    • 2022Non-state shareholder governance and shadow banking business: Evidence from Chinese state-owned manufacturing enterprises37 cited
    • 2021Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence37 cited
    • 2017Founding Family Ownership and Myopic R&D Investment Behavior37 cited
    • 2016The moderating effect of CEO profile on the link between cutting R&D expenditures and targeting to meet/beat earnings benchmarks36 cited
    • 2015Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 3831 cited
    • 2010Accounting Choice and Earnings Quality: The Case of Software Development31 cited