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Ownership type and earnings management in U.S. hospitals
16 references·0 citing·32 second hop
Ownership type and earnings management in U.S. hospitals (2022)Ownership type and earnings management in…Earnings quality: Evidence from the field (2013)Earnings quality: Evidence fr…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…The economic implications of corporate financial reporting (2005)The economic implications of …Why Are Earnings Kinky? An Examination of the Earnings Management Explanation (2003)Why Are Earnings Kinky? An Ex…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Executive compensation structure, ownership, and firm performance (1995)Executive compensation struct…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Corporate governance, chief executive officer compensation, and firm performance (1999)Managerial incentives and risk-taking☆ (2005)Endogeneity and the dynamics of internal corporate governance (2012)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)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)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 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
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1995Executive compensation structure, ownership, and firm performance2,088 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 2013Earnings quality: Evidence from the field1,102 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 2002The Balance Sheet as an Earnings Management Constraint

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909 cited
  • 2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation827 cited
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