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Negative Press Coverage, Litigation Risk, and Audit Opinions in China
16 references·0 citing·46 second hopsampled
Negative Press Coverage, Litigation Risk, and Audit Opinions in China (2014)Negative Press Coverage, Litigation Risk,…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Media Coverage and the Cross‐section of Stock Returns (2009)Media Coverage and the Cross‐…The Corporate Governance Role of the Media: Evidence from Russia (2008)The Corporate Governance Role…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…The Press as a Watchdog for Accounting Fraud (2006)The Press as a Watchdog for A…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The World Price of Insider Trading (2000)The World Price of Insider Tr…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Law and Finance (1996)Law and FinanceCauses and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Common risk factors in the returns on stocks and bonds (1993)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Corporate governance in China: A modern perspective (2014)Corporate Governance in China: A Survey (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A review of archival auditing research (2014)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)On Persistence in Mutual Fund Performance (1997)Maxing out: Stocks as lotteries and the cross-section of expected returns (2010)… and the Cross-Section of Expected Returns (2015)Legal Determinants of External Finance (1997)Information and the Cost of Capital (2004)Does financial liberalization spur growth? (2005)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)An Economic Theory of Democracy. (1958)Separation of Ownership and Control (1983)Who Blows the Whistle on Corporate Fraud? (2008)Do Institutional Investors Drive Corporate Social Responsibility? International Evidence (2015)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1996Law and Finance2,451 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2009Media Coverage and the Cross‐section of Stock Returns1,967 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 2008The Corporate Governance Role of the Media: Evidence from Russia1,370 cited
  • 2000The World Price of Insider Trading1,258 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2006The Press as a Watchdog for Accounting Fraud1,049 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

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689 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
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