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The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective
16 references·3 citing·31 second hop
The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective (2022)The effect of IFRS adoption on accrual-ba…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…The law and economics of self-dealing (2008)The law and economics of self…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…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…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Separation of Ownership and Control (1983)Separation of Ownership and C…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences (2023)The Adoption of AAOIFI Standa…Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community (2023)Board structure and the likel…Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms (2023)Board gender diversity, insti…The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Corporate Ownership Around the World (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Corporate Social and Financial Performance: A Meta-Analysis (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

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  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
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  • 1991Earnings Management During Import Relief Investigations8,369 cited
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  • 2008The law and economics of self-dealing3,514 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings

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2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • Cited by

    • 2023Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms25 cited
    • 2023Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community20 cited
    • 2023The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences18 cited