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Does sound lending infrastructure foster better financial reporting quality of SMEs?
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Does sound lending infrastructure foster better financial reporting quality of SMEs? (2022)Does sound lending infrastructure foster …Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Private credit in 129 countries☆ (2007)Private credit in 129 countri…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)Financial and Legal Constrain…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Law, Finance, and Firm Growth (1998)Law, Finance, and Firm GrowthEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The Effect of Credit Market Competition on Lending Relationships (1995)The Effect of Credit Market C…Relationship Lending and Lines of Credit in Small Firm Finance (1995)Relationship Lending and Line…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Relationship Banking: What Do We Know? (2000)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)The Theory of Bank Risk Taking and Competition Revisited (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1995Relationship Lending and Lines of Credit in Small Firm Finance3,641 cited
  • 1995The Effect of Credit Market Competition on Lending Relationships3,294 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2007Private credit in 129 countries☆2,798 cited
  • 2005Financial and Legal Constraints to Growth: Does Firm Size Matter?

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2,515 cited
  • 1998Law, Finance, and Firm Growth2,452 cited
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