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Income smoothing and firm value in a regulated market: the moderating effect of market risk
16 references·1 citing·42 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2001Ownership structure and corporate performance2,379 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?819 cited
  • 2017Agency theory: Review of Theory and Evidence on Problems and Perspectives733 cited
  • 2008Environmental uncertainty and managers’ use of discretionary accruals504 cited
  • 1999Stock Pyramids, Cross-Ownership, and the Dual Class Equity: The Creation and Agency Costs of Seperating Control from Cash Flow Rights423 cited
  • 2001Does the Use of Financial Derivatives Affect Earnings Management Decisions?413 cited
  • 1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
  • 2010Agency Theory Revisited: CEO Return and Shareholder Interest Alignment

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299 cited
  • 2008Do investors value smooth performance?☆282 cited
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    • 2023Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence27 cited