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The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach
16 references·1 citing·33 second hopsampled
The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach (2022)The Interplay of Leverage, Financing Cons…The impact of climate risk on earnings management: International evidence (2021)The impact of climate risk on…The effect of financial leverage on real and accrual-based earnings management (2016)The effect of financial lever…Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment (2013)Can Managers Use Discretionar…Does Earnings Management Affect Firms’ Investment Decisions? (2008)Does Earnings Management Affe…The market pricing of accruals quality (2005)The market pricing of accrual…The economic implications of corporate financial reporting (2005)The economic implications of …Presidential Address, Committing to Commit: Short‐term Debt When Enforcement Is Costly (2004)Presidential Address, Committ…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Financial Constraints and Stock Returns (2001)Financial Constraints and Sto…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Determinants of corporate borrowing (1977)Determinants of corporate bor…A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE (1973)A STATE‐PREFERENCE MODEL OF O…Moderating effects of net export and exchange rate on profitability of firms: a two-step system generalized method of moments approach (2024)Moderating effects of net exp…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Capital Structure Puzzle (1984)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)The Determinants of Firms' Hedging Policies (1985)The cost of capital, corporation finance and the theory of investment (2008)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Managing with Style: The Effect of Managers on Firm Policies (2003)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Earnings Management During Import Relief Investigations (1991)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)Positive Accounting Theory (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Earnings management to avoid earnings decreases and losses (1997)
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References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1973A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE2,598 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2001Financial Constraints and Stock Returns1,409 cited
  • 2008Does Earnings Management Affect Firms’ Investment Decisions?963 cited
  • 2004Presidential Address, Committing to Commit: Short‐term Debt When Enforcement Is Costly257 cited
  • 2021The impact of climate risk on earnings management: International evidence216 cited
  • 2013

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Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment
180 cited
  • 2016The effect of financial leverage on real and accrual-based earnings management161 cited
  • Cited by

    • 2024Moderating effects of net export and exchange rate on profitability of firms: a two-step system generalized method of moments approach15 cited