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Earnings pressure, external supervision, and corporate environmental protection investment: Comparison between heavy-polluting and non-heavy-polluting industries
16 references·5 citing·34 second hop
Earnings pressure, external supervision, and corporate environmental protection investment: Comparison between heavy-polluting and non-heavy-polluting industries (2022)Earnings pressure, external supervision, …The dark side of analyst coverage: The case of innovation (2013)The dark side of analyst cove…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …The Corporate Governance Role of the Media: Evidence from Russia (2008)The Corporate Governance Role…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Boards of directors and substitution effects of alternative governance mechanisms (1995)Boards of directors and subst…Cultural Beliefs and the Organization of Society: A Historical and Theoretical Reflection on Collectivist and Individualist Societies (1994)Cultural Beliefs and the Orga…Institutions, Institutional Change and Economic Performance. (1991)Institutions, Institutional C…The Nature of the Firm (1937)The Nature of the FirmEnvironmentally Sustainable Development: The Role of Supply Chain Digitalization in Firms' Green Productivity (2025)Environmentally Sustainable D…RETRACTED ARTICLE: Sustainability Through Scrutiny: Enhancing Transparency in Chinese Corporations via Environmental Audits (2024)RETRACTED ARTICLE: Sustainabi…Green finance and job creation: Analyzing employment effects in China's manufacturing industry within green finance innovation and reform pilot zones (2024)Green finance and job creatio…Does environmental decentralisation improve ESG performance? Evidence from listed companies in China (2024)Does environmental decentrali…The role of environmental justice: Environmental courts, analysts' earnings pressure and corporate environmental governance (2023)The role of environmental jus…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)The Strategy of Conflict (1960)Social Learning Theory. (1978)Institutions, Institutional Change and Economic Performance (1991)Law, Finance, and Economic Growth in China (2003)Handbook of Economic Growth (2005)Does Culture Affect Economic Outcomes? (2006)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)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)A review of tax research (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Textual Analysis in Accounting and Finance: A Survey (2016)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Toward a knowledge‐based theory of the firm (1996)Dynamic capabilities and strategic management (1997)Political Science and the Three New Institutionalisms (1996)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)
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References

  • 1937The Nature of the Firm25,519 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1991Institutions, Institutional Change and Economic Performance.4,887 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1994Cultural Beliefs and the Organization of Society: A Historical and Theoretical Reflection on Collectivist and Individualist Societies2,384 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2013The dark side of analyst coverage: The case of innovation1,593 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2008The Corporate Governance Role of the Media: Evidence from Russia

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1,370 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 1995Boards of directors and substitution effects of alternative governance mechanisms818 cited
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    • 2023The role of environmental justice: Environmental courts, analysts' earnings pressure and corporate environmental governance26 cited
    • 2024Green finance and job creation: Analyzing employment effects in China's manufacturing industry within green finance innovation and reform pilot zones25 cited
    • 2024Does environmental decentralisation improve ESG performance? Evidence from listed companies in China23 cited
    • 2024RETRACTED ARTICLE: Sustainability Through Scrutiny: Enhancing Transparency in Chinese Corporations via Environmental Audits12 cited