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Earnings management in emerging markets: The COVID-19 and family ownership
16 references·0 citing·34 second hop
Earnings management in emerging markets: The COVID-19 and family ownership (2023)Earnings management in emerging markets: …Spillover of COVID-19: Impact on the Global Economy (2020)Spillover of COVID-19: Impact…Auditing in times of social distancing: the effect of COVID-19 on auditing quality (2020)Auditing in times of social d…Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance (2018)Racial diversity and its asym…Accrual-based and real earnings management: An international comparison for investor protection (2015)Accrual-based and real earnin…Real Earnings Management and Accrual-based Earnings Management in Family Firms (2014)Real Earnings Management and …Which panel data estimator should I use? (2009)Which panel data estimator sh…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Standard Errors for Pa…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Empirical research on accounting choice (2001)Empirical research on account…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Institutions, Institutional Change and Economic Performance (1990)Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)What We Know and Don’t Know About Corporate Social Responsibility (2012)Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach (2015)Specification Tests in Econometrics (1978)Common risk factors in the returns on stocks and bonds (1993)Econometric Analysis of Cross Section and Panel Data (2001)Greenwash vs. Brownwash: Exaggeration and Undue Modesty in Corporate Sustainability Disclosure (2014)Government Spending Multipliers in Good Times and in Bad: Evidence from US Historical Data (2017)Effect of foreign direct investments, economic development and energy consumption on greenhouse gas emissions in developing countries (2018)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Estimating the Value of Political Connections (2001)Earnings management and investor protection: an international comparison (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The cost of capital, corporation finance and the theory of investment (2008)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)Infected Markets: Novel Coronavirus, Government Interventions, and Stock Return Volatility around the Globe (2020)Investigating the emerging COVID-19 research trends in the field of business and management: A bibliometric analysis approach (2020)COVID-19 pandemic digitization lessons for sustainable development of micro-and small- enterprises (2021)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2007Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence3,604 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2020Spillover of COVID-19: Impact on the Global Economy1,403 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 2018Racial diversity and its asymmetry within and across hierarchical levels: The effects on financial performance801 cited
  • 2009Which panel data estimator should I use?441 cited
  • 2014Real Earnings Management and Accrual-based Earnings Management in Family Firms308 cited

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2020
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
296 cited
  • 2015Accrual-based and real earnings management: An international comparison for investor protection276 cited
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