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Earnings Management to Avoid Debt Covenant Violations and Future Performance
16 references·7 citing·24 second hop
Earnings Management to Avoid Debt Covenant Violations and Future Performance (2020)Earnings Management to Avoid Debt Covenan…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…How Does Financing Impact Investment? The Role of Debt Covenants (2008)How Does Financing Impact Inv…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…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…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…An Incomplete Contracts Approach to Financial Contracting (1992)An Incomplete Contracts Appro…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Positive Accounting Theory (1985)Positive Accounting TheoryKey Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan (2025)Key Audit Matters and earning…Does firm-level political risk influence earnings management? (2024)Does firm-level political ris…The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence (2022)The impact of COVID-19 pandem…Earnings management by family firms to meet the debt covenants: evidence from India (2022)Earnings management by family…Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics (2021)Parallels and Differences in …Ownership structure and real earnings management: An empirical study on emerging economy (2021)Ownership structure and real …Debt Contracts in the Presence of Performance Manipulation (2017)Debt Contracts in the Presenc…The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 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
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1992An Incomplete Contracts Approach to Financial Contracting2,132 cited
  • 2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited

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2008
Accounting Quality and Debt Contracting
1,296 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • Cited by

    • 2022The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence82 cited
    • 2017Debt Contracts in the Presence of Performance Manipulation32 cited
    • 2021Parallels and Differences in Earnings Management of the Visegrad Four and the Baltics27 cited
    • 2021Ownership structure and real earnings management: An empirical study on emerging economy25 cited
    • 2022Earnings management by family firms to meet the debt covenants: evidence from India25 cited
    • 2024Does firm-level political risk influence earnings management?24 cited
    • 2025Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan20 cited