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The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms

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References

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2003Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions257 cited

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1999

Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies

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2019Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure201 cited

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2009Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors159 cited

2009Debt, diversification and earnings management150 cited

2018Institutional ownership, product market competition, and earnings management: Some evidence from international data146 cited

2017Bank earnings and regulatory capital management using available for sale securities139 cited

2004Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions135 cited

2003Determinants of signaling by banks through loan loss provisions135 cited