Is earnings management opportunistic or beneficial? An agency theory perspective

Citations

Cited by:

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10. repec:hal:journl:dumas-00934329 is not listed on IDEAS
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18. Chowdhury, Abu & Mollah, Sabur & Al Farooque, Omar, 2018. "Insider-trading, discretionary accruals and information asymmetry," The British Accounting Review, Elsevier, vol. 50(4), pages 341-363.
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22. Assoc. Prof. Leon Li, 2022. "The Pricing of Discretionary Accruals Revisited: The Application of Mixtures of Regressions Based on Asymmetric Investor Behavior," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 8(3), pages 78-84, 09-2022.
23. Anisa Safiah Maznorbalia & Muhammad Aiman Awalluddin & Ardzlyn Hawatul Yuhanis Ayob, 2023. "Exploring the role of institutional investors in voting, monitoring and dialogue engagement in mitigating agency conflict in Malaysia’s public listed companies," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-9, December.
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26. Sudershan Kuntluru, 2019. "Corporate Social Responsibility and Firm Performance: Indian Evidence," Working papers 332, Indian Institute of Management Kozhikode.
27. Leon Li & Nen-Chen Richard Hwang, 2017. "Prospect Theory and Earnings Manipulation: Examination of the Non-Uniform Relationship between Earnings Manipulation and Stock Returns Using Quantile Regression," Working Papers in Economics 17/25, University of Waikato.
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32. Erragragui, Elias & Peillex, Jonathan & Benlemlih, Mohammed & Bitar, Mohammad, 2023. "Stock market reactions to corporate misconduct: The moderating role of legal origin," Economic Modelling, Elsevier, vol. 121(C).
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34. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
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36. Kershen Huang & Chenguang Shang, 2024. "Does informal governance matter to institutional investors? Evidence from social capital," The Financial Review, Eastern Finance Association, vol. 59(2), pages 433-457, May.
37. Jacob Cherian & Muhammad Safdar Sial & Dang Khoa Tran & Jinsoo Hwang & Thai Hong Thuy Khanh & Mansoor Ahmed, 2020. "The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective," Sustainability, MDPI, vol. 12(6), pages 1-13, March.
38. Ahmad Hammami & Mohammad Hendijani Zadeh, 2022. "Predicting earnings management through machine learning ensemble classifiers," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 41(8), pages 1639-1660, December.
39. Chizoba Mary Nwoye & Alphonsus Sunday Anichebe & Ifeanyi Francis Osegbue, 2021. "Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 7(2), pages 173-202, April.
40. Sumiyana Sumiyana & Ainun Na’im & Firdaus Kurniawan & Albertus H. L. Nugroho, 2023. "Earnings management and financial distress or soundness determining CEOs’ future over- and under-investment decisions," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-10, December.
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42. Can Tansel Kaya & Nida Turegun, 2017. "Associations between Earnings Management Manipulation Types and Debt Contracts, Political Costs and Characteristics of Board of Directors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 208-214, April.
43. Cormier, Denis & Houle, Sylvain & Ledoux, Marie-Josée, 2013. "The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 26-38.
44. Sudershan Kuntluru, 2019. "Corporate Social Responsibility and Firm Performance: Indian Evidence," Working papers 317, Indian Institute of Management Kozhikode.
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46. Tuğba KAYHAN & Temur KAYHAN & Engin YARBAŞI, 2019. "Profit management in the case of financial distress and global volatile market behaviour: Evidence from Borsa Istanbul Stock Exchange," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(3(620), A), pages 179-192, Autumn.