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The Impact of Ownership Structure on Earnings Management: The Case of Vietnam
16 references·2 citing·29 second hop
The Impact of Ownership Structure on Earnings Management: The Case of Vietnam (2021)The Impact of Ownership Structure on Earn…Corporate Financial Policy and the Value of Cash (2006)Corporate Financial Policy an…Board, audit committee, culture and earnings management: Malaysian evidence (2006)Board, audit committee, cultu…The economic implications of corporate financial reporting (2005)The economic implications of …The Cash Flow Sensitivity of Cash (2004)The Cash Flow Sensitivity of …Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…State versus Private Ownership (1998)State versus Private OwnershipA Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Job Market Signaling (1973)Job Market SignalingThe Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…The Impact of Capital Structure on Business Growth Under IFRS Adoption: Evidence From Firms Listed in the Frankfurt Stock Exchange (2025)The Impact of Capital Structu…Earnings Management and Corporate Performance in the Scope of Firm-Specific Features (2022)Earnings Management and Corpo…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)Law and Finance (1998)Corporate Ownership Around the World (1999)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)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)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)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)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1973Job Market Signaling16,329 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 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
  • 2004The Cash Flow Sensitivity of Cash3,523 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1998State versus Private Ownership1,837 cited
  • 2006Corporate Financial Policy and the Value of Cash1,642 cited

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  • 2006Board, audit committee, culture and earnings management: Malaysian evidence820 cited
  • Cited by

    • 2022Earnings Management and Corporate Performance in the Scope of Firm-Specific Features35 cited
    • 2025The Impact of Capital Structure on Business Growth Under IFRS Adoption: Evidence From Firms Listed in the Frankfurt Stock Exchange25 cited