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The Impact of Mandatory Operating Information Disclosure on Related‐Party Transactions: Evidence From China
16 references·0 citing·38 second hopsampled
The Impact of Mandatory Operating Information Disclosure on Related‐Party Transactions: Evidence From China (2024)The Impact of Mandatory Operating Informa…Corporate Governance in China: A Survey (2020)Corporate Governance in China…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Corporate governance in China: A modern perspective (2014)Corporate governance in China…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Corporate governance and the information environment: Evidence from state antitakeover laws (2011)Corporate governance and the …Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…Tunneling or propping: Evidence from connected transactions in China (2010)Tunneling or propping: Eviden…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The Information Content of IPO Prospectuses (2010)The Information Content of IP…Tunneling as an incentive for earnings management during the IPO process in China (2009)Tunneling as an incentive for…Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China (2009)Can corporate governance dete…Propping through related party transactions (2008)Propping through related part…Expropriation through loan guarantees to related parties: Evidence from China (2007)Expropriation through loan gu…Tunneling, propping, and expropriation: evidence from connected party transactions in Hong Kong☆ (2006)Tunneling, propping, and expr…Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups (2000)Is Group Affiliation Profitab…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)A Review of the IFRS-Adoption Literature (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Separation of Ownership and Control (1983)Law and Finance (1998)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)State-owned enterprises in China: A review of 40 years of research and practice (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Common risk factors in the returns on stocks and bonds (1993)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Legal Determinants of External Finance (1997)Textual Analysis in Accounting and Finance: A Survey (2016)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Labor cost, government intervention, and corporate innovation: Evidence from China (2020)Machine learning in the Chinese stock market (2021)Dissecting the Long‐Term Performance of the Chinese Stock Market (2024)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Do Foreigners Invest Less in Poorly Governed Firms? (2008)Family control, board independence and earnings management: Evidence based on Hong Kong firms (2009)The Economic Institutions of Capitalism (1987)Incentives versus standards: properties of accounting income in four East Asian countries (2003)Corporate Governance, Economic Entrenchment and Growth (2004)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Corporate governance, incentives, and tax avoidance (2015)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2000Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups2,588 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2006Tunneling, propping, and expropriation: evidence from connected party transactions in Hong Kong☆942 cited
  • 2014Corporate governance in China: A modern perspective937 cited
  • 2008Propping through related party transactions880 cited
  • 2020Corporate Governance in China: A Survey823 cited
  • 2010The Information Content of IPO Prospectuses600 cited
  • 2010Tunneling or propping: Evidence from connected transactions in China474 cited
  • 2007Expropriation through loan guarantees to related parties: Evidence from China402 cited
  • 2009Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China385 cited

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  • 2011Corporate governance and the information environment: Evidence from state antitakeover laws335 cited
  • 2009Tunneling as an incentive for earnings management during the IPO process in China332 cited
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