SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Can big data inhibit earnings management in corporations? — An analysis based on national big data comprehensive pilot zones
16 references·1 citing·51 second hop
Can big data inhibit earnings management in corporations? — An analysis based on national big data comprehensive pilot zones (2025)Can big data inhibit earnings management …Digital transformation and its effect on resource allocation efficiency and productivity in Chinese corporations (2024)Digital transformation and it…Effect of digital economy on air pollution in China? New evidence from the “National Big Data Comprehensive Pilot Area” policy (2023)Effect of digital economy on …Does the digital economy enhance green total factor productivity in China? The evidence from a national big data comprehensive pilot zone (2023)Does the digital economy enha…Does digital dividend matter in China's green low-carbon development: Environmental impact assessment of the big data comprehensive pilot zones policy (2023)Does digital dividend matter …Can FinTech improve corporate investment efficiency? Evidence from China (2021)Can FinTech improve corporate…Big data and human resource management research: An integrative review and new directions for future research (2021)Big data and human resource m…How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)How do the ownership structur…Improving high-tech enterprise innovation in big data environment: A combinative view of internal and external governance (2018)Improving high-tech enterpris…Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings (2018)Headline Salience, Managerial…Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality? (2017)Are the Quantity and Quality …Impact of ESG factors on firm risk in Europe (2016)Impact of ESG factors on firm…Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China (2011)Do State Enterprises Manage E…Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Cash Flow Patterns as a Proxy…Earnings management and earnings quality (2007)Earnings management and earni…Information Asymmetry and Earnings Management: Some Evidence (2000)Information Asymmetry and Ear…Detecting Earnings Management. (1995)Detecting Earnings Management.How Does Big Data Analytics Impact Accounting Manipulation? (2025)How Does Big Data Analytics I…Earnings Management During Import Relief Investigations (1991)A Survey of Corporate Governance (1997)Earnings management and investor protection: an international comparison (2003)Do Chinese state subsidies affect voluntary corporate social responsibility disclosure? (2017)Ownership structure and earnings management in emerging markets—An institutionalized agency perspective (2017)Political Connections and Related Party Transactions: Evidence from Indonesia (2017)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)Econometric Analysis of Cross Section and Panel Data (2001)Strategic management a stakeholder approach (2010)Sensitive industries produce better ESG performance: Evidence from emerging markets (2017)ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies (2018)Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity (2021)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Social Responsibility of Business Is to Increase Its Profits (2007)The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score (2020)Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation (2021)ESG disclosure and Firm performance: A bibliometric and meta analysis (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Initial conditions and moment restrictions in dynamic panel data models (1998)Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries (2020)Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? (2021)Econometric Analysis of Panel Data (2021)Ownership structure and real earnings management: evidence from an emerging market (2021)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)How far can we trust earnings numbers? What research tells us about earnings management (2013)Independent audit committee characteristics and real earnings management (2014)Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Does good corporate governance reduce information asymmetry around quarterly earnings announcements? (2007)Stakeholder Theory: The State of the Art (2010)Stakeholder Theory:The State of the Art (2010)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Cross-Section of Expected Stock Returns (1992)Reputation Management as a Motivation for Sales Structure Decisions (1999)Customer-Base Concentration, Profitability, and the Relationship Life Cycle (2015)Stock market reactions to adverse ESG disclosure via media channels (2021)The curse of natural resources (2001)Misallocation and Manufacturing TFP in China and India * (2009)Signaling Theory: A Review and Assessment (2010)The impact of the digital economy on the total factor productivity of manufacturing firms: Empirical evidence from China (2024)Urban green total factor productivity in China: A generalized Luenberger productivity indicator and its parametric decomposition (2024)Unleashing the power of data element markets: Driving urban green growth through marketization, innovation, and digital finance (2025)Digital Transformation Strategies (2015)The Race Between Machine and Man: Implications of Technology for Growth, Factor Shares and Employment (2016)Does artificial intelligence improve energy efficiency? Evidence from provincial data in China (2024)Artificial Intelligence and Corporate Sustainability: Shaping the Future of ESG in the Age of Industry 5.0 (2025)The impact of digital transformation on the efficiency of corporate resource allocation: Internal mechanisms and external environment (2025)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1995Detecting Earnings Management.6,532 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,523 cited
  • 2016Impact of ESG factors on firm risk in Europe621 cited
  • 2000Information Asymmetry and Earnings Management: Some Evidence408 cited
  • 2007Earnings management and earnings quality356 cited
  • 2017Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?300 cited
  • 2011Do State Enterprises Manage Earnings More than Privately Owned Firms? The Case of China248 cited
  • 2020How do the ownership structure and board of directors' features impact earnings management? The Spanish case212 cited
  • 2024Digital transformation and its effect on resource allocation efficiency and productivity in Chinese corporations181 cited
  • 2023Does the digital economy enhance green total factor productivity in China? The evidence from a national big data comprehensive pilot zone173 cited
  • 2021Can FinTech improve corporate investment efficiency? Evidence from China170 cited
  • 2018Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings167 cited
  • 2018Improving high-tech enterprise innovation in big data environment: A combinative view of internal and external governance149 cited
  • 2023Does digital dividend matter in China's green low-carbon development: Environmental impact assessment of the big data comprehensive pilot zones policy

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

142 cited
  • 2023Effect of digital economy on air pollution in China? New evidence from the “National Big Data Comprehensive Pilot Area” policy142 cited
  • 2021Big data and human resource management research: An integrative review and new directions for future research128 cited
  • Cited by

    • 2025How Does Big Data Analytics Impact Accounting Manipulation?11 cited