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Internal Control Quality and Leverage Manipulation: Evidence from Chinese State-Owned Listed Companies
16 references·0 citing·53 second hop
Internal Control Quality and Leverage Manipulation: Evidence from Chinese State-Owned Listed Companies (2025)Internal Control Quality and Leverage Man…Environmental, social and governance ratings and firm performance: The moderating role of internal control quality (2022)Environmental, social and gov…Internal controls, risk management, and cash holdings (2020)Internal controls, risk manag…Internal control in accounting research: A review (2018)Internal control in accountin…Internal Control and Operational Efficiency (2018)Internal Control and Operatio…Political connections, financing constraints, and the optimization of innovation efficiency among China's private enterprises (2014)Political connections, financ…Firm- and country-level determinants of corporate leverage: Some new international evidence (2011)Firm- and country-level deter…Debt Financing and Financial Flexibility Evidence from Proactive Leverage Increases (2011)Debt Financing and Financial …Sarbanes-Oxley and corporate risk-taking (2009)Sarbanes-Oxley and corporate …Internal control and management guidance (2009)Internal control and manageme…Do firms have leverage targets? Evidence from acquisitions (2009)Do firms have leverage target…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The risk management of everything (2004)The risk management of everyt…Financing constraints and internal capital markets: Evidence from Korean `chaebols' (1999)Financing constraints and int…THE MARKET FOR CORPORATE CONTROL AND FIRM INNOVATION. (1996)THE MARKET FOR CORPORATE CONT…Firm Resources and Sustained Competitive Advantage (1991)Firm Resources and Sustained …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Capital Structure, Payout Policy, and Financial Flexibility (2006)Deviation from the target capital structure and acquisition choices (2011)Shared auditors in mergers and acquisitions (2015)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Structural Equations with Latent Variables (1989)Structural Equations with Latent Variables. (1991)SOCIAL CAPITAL AND VALUE CREATION: THE ROLE OF INTRAFIRM NETWORKS. (1998)INTERNATIONAL EXPANSION BY NEW VENTURE FIRMS: INTERNATIONAL DIVERSITY, MODE OF MARKET ENTRY, TECHNOLOGICAL LEARNING, AND PERFORMANCE. 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References

  • 1991Firm Resources and Sustained Competitive Advantage52,460 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 1996THE MARKET FOR CORPORATE CONTROL AND FIRM INNOVATION.1,117 cited
  • 2004The risk management of everything804 cited
  • 2009Internal control and management guidance678 cited
  • 2009Sarbanes-Oxley and corporate risk-taking611 cited
  • 1999Financing constraints and internal capital markets: Evidence from Korean `chaebols'504 cited
  • 2011Debt Financing and Financial Flexibility Evidence from Proactive Leverage Increases423 cited
  • 2009Do firms have leverage targets? Evidence from acquisitions388 cited
  • 2018Internal Control and Operational Efficiency256 cited
  • 2018Internal control in accounting research: A review237 cited
  • 2020Internal controls, risk management, and cash holdings233 cited
  • 2022Environmental, social and governance ratings and firm performance: The moderating role of internal control quality224 cited
  • 2011Firm- and country-level determinants of corporate leverage: Some new international evidence

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  • 2014Political connections, financing constraints, and the optimization of innovation efficiency among China's private enterprises180 cited
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