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Impact of earnings management on working capital management efficiency
16 references·4 citing·28 second hop
Impact of earnings management on working capital management efficiency (2023)Impact of earnings management on working …Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data (2018)Dealing with endogeneity bias…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)How to do Xtabond2: An Introd…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Does Earnings Management Affect Firms’ Investment Decisions? (2008)Does Earnings Management Affe…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Does Working Capital Management Affect Profitability of Belgian Firms? (2003)Does Working Capital Manageme…The Detection of Earnings Manipulation (1999)The Detection of Earnings Man…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Detecting Earnings Management. (1995)Detecting Earnings Management.Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…A Theory of Goal Setting and Task Performance (1991)A Theory of Goal Setting and …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure (2025)Inhibition or inducement? The…The Impact of Firm Risk and the COVID-19 Crisis on Working Capital Management Strategies: Evidence from a Market Affected by Economic Uncertainty (2024)The Impact of Firm Risk and t…Optimizing retail prosperity: Strategic working capital management and its impact on the global economy (2024)Optimizing retail prosperity:…From chain to capital: Supply chain risks and working capital management (2024)From chain to capital: Supply…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)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)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Biases in Dynamic Models with Fixed Effects (1981)Another look at the instrumental variable estimation of error-components models (1995)A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Optimum Technical Change in An Aggregative Model of Economic Growth (1965)Do women directors improve firm performance in China? (2013)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)The "What" and "Why" of Goal Pursuits: Human Needs and the Self-Determination of Behavior (2000)Social Cognitive Theory: An Agentic Perspective (2001)The Power of Feedback (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 2009How to do Xtabond2: An Introduction to Difference and System GMM in Stata9,826 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1991A Theory of Goal Setting and Task Performance4,840 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2003Does Working Capital Management Affect Profitability of Belgian Firms?1,844 cited
  • 1999The Detection of Earnings Manipulation1,299 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2018Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data

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1,101 cited
  • 2008Does Earnings Management Affect Firms’ Investment Decisions?963 cited
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    • 2024From chain to capital: Supply chain risks and working capital management25 cited
    • 2024Optimizing retail prosperity: Strategic working capital management and its impact on the global economy22 cited
    • 2025Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure21 cited
    • 2024The Impact of Firm Risk and the COVID-19 Crisis on Working Capital Management Strategies: Evidence from a Market Affected by Economic Uncertainty18 cited