SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Political Corruption and Accounting Choices
16 references·0 citing·31 second hop
Political Corruption and Accounting Choices (2019)Political Corruption and Accounting Choic…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Africa's Growth Tragedy: Policies and Ethnic Divisions (1997)Africa's Growth Tragedy: Poli…Detecting Earnings Management. (1995)Detecting Earnings Management.Corruption and Growth (1995)Corruption and GrowthDebt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Corruption (1993)CorruptionEarnings 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…Positive Accounting Theory (1985)Positive Accounting TheoryRisk, Return, and Equilibrium: Empirical Tests (1973)Risk, Return, and Equilibrium…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Institutions, Institutional Change and Economic Performance (1991)Fiscal Policy and Economic Growth: An Empirical Investigation (1993)Making democracy work: civic traditions in modern Italy (1993)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Greed and grievance in civil war (2004)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)On the mechanics of economic development (1988)Economic Growth in a Cross Section of Countries (1991)The quality of government (1999)American Economic Review (2019)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)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)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
  • 1995Corruption and Growth8,813 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Africa's Growth Tragedy: Policies and Ethnic Divisions5,647 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1993Corruption3,786 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2,768 cited

Cited by

No citing works inside the corpus for this window.