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Can enterprise green transformation inhibit accrual earnings management? Evidence from China
16 references·1 citing·35 second hop
Can enterprise green transformation inhibit accrual earnings management? Evidence from China (2023)Can enterprise green transformation inhib…A review of archival auditing research (2014)A review of archival auditing…The environment and directed technical change (2012)The environment and directed …When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does Corporate Social Respons…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Financial Constraints Risk (2006)Financial Constraints RiskPerformance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. (1997)A RESOURCE-BASED PERSPECTIVE …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Economic Theory of Agency: The Principal's Problem. (1973)The Economic Theory of Agency…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…ESG and Stock Price Volatility Risk: Evidence from Chinese A-share Market (2024)ESG and Stock Price Volatilit…Decision Analysis: Introductory Lectures on Choices Under Uncertainty. (1969)Essays in the Theory of Risk-Bearing. (1972)Agency for International Development (1978)The interdisciplinary study of coordination (1994)Managerial Incentive Problems: A Dynamic Perspective (1999)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)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)Law and Finance (1998)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Experimental and Quasi-Experimental Designs for Research (1963)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A resource‐based view of the firm (1984)PERFORMANCE, SLACK, AND RISK TAKING IN ORGANIZATIONAL DECISION MAKING. (1986)A Natural-Resource-Based View of the Firm (1995)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)A review of tax research (2010)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.4,813 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1973The Economic Theory of Agency: The Principal's Problem.4,296 cited
  • 2012The environment and directed technical change3,771 cited
  • 2006Financial Constraints Risk3,702 cited
  • 2010Does Corporate Social Responsibility Affect the Cost of Capital?3,461 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008

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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
3,082 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
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    • 2024ESG and Stock Price Volatility Risk: Evidence from Chinese A-share Market28 cited