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Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries
16 references·0 citing·36 second hop
Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries (2023)Macroeconomic instability, institutions, …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…The law and economics of self-dealing (2008)The law and economics of self…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…Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation (2005)To Steal or Not to Steal: Fir…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Institutional causes, macroeconomic symptoms: volatility, crises and growth (2003)Institutional causes, macroec…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…The quality of government (1999)The quality of governmentDetecting Earnings Management. (1995)Detecting Earnings Management.FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)The Logic of Collective Action. (1966)Foundations of social theory (1990)Making democracy work: civic traditions in modern Italy (1993)Fractionalization (2003)Does Culture Affect Economic Outcomes? (2006)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (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)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Earnings management and investor protection: an international comparison (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
this work references cited by second hop

References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999The quality of government5,695 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2005To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation1,583 cited
  • 2003Institutional causes, macroeconomic symptoms: volatility, crises and growth1,502 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited

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2011
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
1,260 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
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