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Does corporate digitalisation moderate real earnings management?
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Does corporate digitalisation moderate real earnings management? (2024)Does corporate digitalisation moderate re…Options for Formulating a Digital Transformation Strategy (2020)Options for Formulating a Dig…A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change (2020)A Systematic Review of the Li…Digital transformation: A multidisciplinary reflection and research agenda (2019)Digital transformation: A mul…Digital Economics (2019)Digital EconomicsOrganizing for Innovation in the Digitized World (2012)Organizing for Innovation in …Panel Data Models With Interactive Fixed Effects (2009)Panel Data Models With Intera…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Estimating Production Functions Using Inputs to Control for Unobservables (2003)Estimating Production Functio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The relation between earnings and cash flows (1998)The relation between earnings…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)A Coefficient of Agreement for Nominal Scales (1960)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Digital transformation and customer value creation in Made in Italy SMEs: A dynamic capabilities perspective (2020)Digital economy: An innovation driver for total factor productivity (2021)Technical Change and the Aggregate Production Function (1957)Reallocation, Firm Turnover, and Efficiency: Selection on Productivity or Profitability? (2008)What Determines Productivity? (2011)Oil prices, US stock return, and the dependence between their quantiles (2015)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)The Discovery of Grounded Theory; Strategies for Qualitative Research (1968)Dynamic capabilities and strategic management (1997)Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)Digital transformation in business and management research: An overview of the current status quo (2021)The digital divide: A review and future research agenda (2021)Mastering digital transformation: The nexus between leadership, agility, and digital strategy (2022)Specification Tests in Econometrics (1978)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)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Frictionless Commerce? A Comparison of Internet and Conventional Retailers (2000)Platform Competition in Two-Sided Markets (2003)The Rise of the Sharing Economy: Estimating the Impact of Airbnb on the Hotel Industry (2017)Innovation in emerging economies: Research on the digital economy driving high-quality green development (2022)The role of digitalization on green economic growth: Does industrial structure optimization and green innovation matter? (2022)Impact of the digital economy on high-quality urban economic development: Evidence from Chinese cities (2023)Earnings management and investor protection: an international comparison (2003)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2003Estimating Production Functions Using Inputs to Control for Unobservables6,531 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2019Digital transformation: A multidisciplinary reflection and research agenda5,676 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2019Digital Economics2,730 cited
  • 2020A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change2,535 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2012Organizing for Innovation in the Digitized World2,467 cited
  • 2009Panel Data Models With Interactive Fixed Effects1,685 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2020

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Options for Formulating a Digital Transformation Strategy
1,265 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
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