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Factors Affecting the Earnings Management: The Case of Listed Firms in Vietnam
16 references·5 citing·37 second hop
Factors Affecting the Earnings Management: The Case of Listed Firms in Vietnam (2021)Factors Affecting the Earnings Management…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Corporate Governance: Decades of Dialogue and Data (2003)Corporate Governance: Decades…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…The pricing of discretionary accruals (1996)The pricing of discretionary …The effects of board size and diversity on strategic change (1994)The effects of board size and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Boards of Directors and Corpo…Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Toward a More General Theory of Regulation (1976)Toward a More General Theory …Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study (2023)Whether corporate social resp…Factors affecting the quality of financial statements from an audit point of view: A machine learning approach (2023)Factors affecting the quality…The Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors (2020)The Effect of Firm Characteri…Studying the impacts of earnings quality on stock return: Experiments in Vietnam (2020)Studying the impacts of earni…Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market (2020)Financial Factors Affecting E…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)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)Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)Resource Dependence Theory: A Review (2009)External Control of Organizations: Resource Dependence Perspective (2011)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)STRATEGY IN EMERGING ECONOMIES. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Bad Management Theories Are Destroying Good Management Practices (2005)Building Better Causal Theories: A Fuzzy Set Approach to Typologies in Organization Research (2011)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)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)A Theory of Competition Among Pressure Groups for Political Influence (1983)The Regulation of Entry (2000)World Investment Report (2017)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)
this work references cited by second hop

References

  • 1997A Survey of Corporate Governance16,237 cited
  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1976Toward a More General Theory of Regulation4,771 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1989Boards of Directors and Corporate Financial Performance: A Review and Integrative Model2,675 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2003Corporate Governance: Decades of Dialogue and Data2,193 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1994The effects of board size and diversity on strategic change1,258 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited

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2003
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
840 cited

Cited by

  • 2020Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market37 cited
  • 2020The Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors29 cited
  • 2023Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study25 cited
  • 2023Factors affecting the quality of financial statements from an audit point of view: A machine learning approach23 cited
  • 2020Studying the impacts of earnings quality on stock return: Experiments in Vietnam20 cited