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Environmental uncertainty and managers' use of discretionary accruals

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Cited by:

  1. Diana Alhajjeah & Mustafa Besim, 2024. "Firms’ Capital Structure during Crises: Evidence from the United Kingdom," Sustainability, MDPI, vol. 16(13), pages 1-25, June.
  2. Deshuai Hou & Luhan Shi & Hong He & Jian Xiong, 2023. "Research on the Deviation of Corporate Green Behaviour under Economic Policy Uncertainty Based on the Perspective of Green Technology Innovation in Chinese Listed Companies," Sustainability, MDPI, vol. 15(9), pages 1-27, May.
  3. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
  4. Xue, Kunkun & Wu, Lidong & Sun, Peipei, 2023. "Board informal hierarchy and firm innovation: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PC).
  5. Li, Yueshan & Mao, Jinzhou & Chen, Shoudong & Yang, Dongliang, 2022. "Tax-reducing incentive and corporate green performance: What we learn from China," Renewable Energy, Elsevier, vol. 199(C), pages 791-802.
  6. Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015. "The impact of board internationalization on earnings management," Research Report 15010-I&O, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  7. Dong Le & Fei Ren & Yiding Tang & Yuke Zhu, 2022. "The Effect of Environmental Policy Uncertainty on Enterprises’ Pollution Emissions: Evidence from Chinese Industrial Enterprise," IJERPH, MDPI, vol. 19(16), pages 1-22, August.
  8. Alessandro Paolo Rigamonti & Giulio Greco & Mariarita Pierotti & Alessandro Capocchi, 2024. "Macroeconomic uncertainty and earnings management: evidence from commodity firms," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1615-1649, May.
  9. Kun Zhang & Yuanyuan Wang & Xuegang Cui & Hong Yue, 0. "Can the academic experience of senior leadership improve corporate internal control quality?," Asian Business & Management, Palgrave Macmillan, vol. 0, pages 1-30.
  10. Shen-Ho Chang & Shaio Yan Huang & Teng-Shih Wang & Dennis B. K. Hwang, 2014. "The development of an indicator for measuring information quality of discretionary accruals," Applied Financial Economics, Taylor & Francis Journals, vol. 24(18), pages 1177-1186, September.
  11. Rutherford, Brian A., 2013. "A genre-theoretic approach to financial reporting research," The British Accounting Review, Elsevier, vol. 45(4), pages 297-310.
  12. Cathy Beaudoin & Anna Cianci & George Tsakumis, 2015. "The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement," Journal of Business Ethics, Springer, vol. 128(3), pages 505-518, May.
  13. Chai Bin‐Feng & Sultan Sikandar Mirza & Tanveer Ahsan & Muhammad Azeem Qureshi, 2024. "How uncertainty can determine corporate ESG performance?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2290-2310, May.
  14. Wang, Jiaxin & Wu, Guilin & Huang, Xiang & Sun, Di & Song, Zilong, 2023. "Peer effects of corporate product quality information disclosure: Learning and competition," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
  15. Lihua Chen & Yilang Chen, 2023. "A Metaorganizations Perspective on Digital Innovation and Corporate Social Responsibility: Evidence from China," Sustainability, MDPI, vol. 15(14), pages 1-19, July.
  16. Liang, Lin & Li, Yan, 2024. "How does organizational resilience promote firm growth? The mediating role of strategic change and managerial myopia," Journal of Business Research, Elsevier, vol. 177(C).
  17. Chang, Liang & Tan, Na & Zhang, Xinyue & Yuan, Yiyun, 2023. "Does peer firms’ tone affect corporate investment? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  18. Joseph McManus, 2018. "Hubris and Unethical Decision Making: The Tragedy of the Uncommon," Journal of Business Ethics, Springer, vol. 149(1), pages 169-185, April.
  19. Wang, Fengrong & Mbanyele, William & Muchenje, Linda, 2022. "Economic policy uncertainty and stock liquidity: The mitigating effect of information disclosure," Research in International Business and Finance, Elsevier, vol. 59(C).
  20. Sheng Yao & Yadan Liu, 2020. "Air Quality Uncertainty and Earnings Management," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  21. Sheng, Xin & Guo, Songlin & Chang, Xiaochen, 2022. "Managerial myopia and firm productivity: Evidence from China," Finance Research Letters, Elsevier, vol. 49(C).
  22. Zhengyong Zhang & Jiayi You, 2024. "Does firms' ESG information disclosure have contagion effect? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3274-3296, July.
  23. Shan Wu & Ying Li, 2023. "A Study on the Impact of Digital Transformation on Corporate ESG Performance: The Mediating Role of Green Innovation," Sustainability, MDPI, vol. 15(8), pages 1-17, April.
  24. Fagbemi Temitope Olamide, 2020. "Impact of Environmental, Demographical and Personal Factors on Auditors’ Ethical Decision Making in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(3), pages 35-58, September.
  25. Weili Huang & Guangqi Ma & Xuemeng Chen, 2019. "Does the Level of Environmental Uncertainty Matter in the Effect of Returnee CEO on Innovation? Evidence from Panel Threshold Analysis," Sustainability, MDPI, vol. 11(9), pages 1-16, May.
  26. Lin, Boqiang & Li, Minyang, 2023. "Emerging Industry Development and Information Transmission in Financial Markets: Evidence from China's Renewable Energy," Energy Economics, Elsevier, vol. 128(C).
  27. Jinyong Chen & Xiaochi Wang & Wan Shen & Yanyan Tan & Liviu Marian Matac & Sarminah Samad, 2022. "Environmental Uncertainty, Environmental Regulation and Enterprises’ Green Technological Innovation," IJERPH, MDPI, vol. 19(16), pages 1-28, August.
  28. Efstathios Magerakis & Ahsan Habib, 2022. "Environmental uncertainty and corporate cash holdings: The moderating role of CEO ability," International Review of Finance, International Review of Finance Ltd., vol. 22(3), pages 402-432, September.
  29. Peng Xiao & Xiaoxia Sun, 2022. "Does internationalization strategy promote enterprise innovation performance?—The moderating effect of environmental complexity," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 1721-1733, September.
  30. Xin Cui & Shouyu Yao & Zhenming Fang & Hua Wang, 2021. "Economic policy uncertainty exposure and earnings management: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 3937-3976, September.
  31. Puyou, François-Régis, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 469-488.
  32. Lin, Boqiang & Wu, Nan, 2022. "Do heterogeneous oil price shocks really have different effects on earnings management?," International Review of Financial Analysis, Elsevier, vol. 79(C).
  33. Silhan, Peter A., 2014. "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, vol. 30(1), pages 106-115.
  34. Wu, Mengyun & Zhang, Xuge & Lu, Jie & Chen, Yanxia, 2024. "De-familiarization governance and family firm investment efficiency," Finance Research Letters, Elsevier, vol. 62(PB).
  35. Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022. "Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1495-1533, April.
  36. Zhang, Yin & Peng, Hongxing & Liu, Tingli & Xie, Kehuang, 2024. "Corporate innovation and analysts’ estimates of the cost of equity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 83-101.
  37. Su, Zhifang & Wang, Luhan & Liao, Jing & Cui, Xin, 2023. "Peer effects in corporate advertisement expenditure: Evidence from China," Research in International Business and Finance, Elsevier, vol. 64(C).
  38. Sultan Sikandar Mirza & Tanveer Ahsan, 2020. "Corporates' strategic responses to economic policy uncertainty in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 375-389, February.
  39. Huang, Zhen & Gao, Weiwei & Chen, Liying, 2020. "Does the external environment matter for the persistence of firms' debt policy?," Finance Research Letters, Elsevier, vol. 32(C).
  40. Liao, Zhongju & Chen, Jie & Chen, Xueli & Song, Malin, 2024. "Digital platform capability, environmental innovation quality, and firms’ competitive advantage: The moderating role of environmental uncertainty," International Journal of Production Economics, Elsevier, vol. 268(C).
  41. Fuping Bai & Donghui Liu & Kaiyun Dong & Mengting Shang & Aiguo Yan, 2023. "Research on How Executive Connections Affect Enterprise Digital Transformation: Empirical Evidence from China," Sustainability, MDPI, vol. 15(3), pages 1-17, January.
  42. Sheng Yao & Haotian Liang, 2019. "Analyst Following, Environmental Disclosure and Cost of Equity: Research Based on Industry Classification," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
  43. Wang, Hai & Ye, Shuai & Chen, Hui & Yin, Junya, 2023. "The impact of carbon emission trading policy on overcapacity of companies: Evidence from China," Energy Economics, Elsevier, vol. 126(C).
  44. Sun, Li & Johnson, Grace & Bradley, Wray, 2022. "CEO power and annual report reading difficulty," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  45. Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi, 2016. "Understanding the relation between accruals and volatility: A real options-based investment approach," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 65-86.
  46. Lanlan Li & Yanlei Gao & Xiudong Wang, 2023. "Impact of Economic Policy Uncertainty on Agribusiness Technology Innovation: Evidence from 231 Listed Firms in China," Sustainability, MDPI, vol. 15(13), pages 1-29, June.
  47. Wu, Wei-Shao & Fok, Robert C.W. & Chang, Yuanchen & Chen, Chao-Jung, 2022. "Credit default swaps and corporate performance smoothing," Journal of Corporate Finance, Elsevier, vol. 75(C).
  48. Wen Chen, 2023. "Digital economy development, corporate social responsibility and low‐carbon innovation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1664-1679, July.
  49. Lin, Yu-En & Li, Yi-Wen & Cheng, Teng Yuan & Lam, Keith, 2021. "Corporate social responsibility and investment efficiency: Does business strategy matter?," International Review of Financial Analysis, Elsevier, vol. 73(C).
  50. Patrick Reinwald & Stephan Leitner & Friederike Wall, 2021. "Limited intelligence and performance-based compensation: An agent-based model of the hidden action problem," Papers 2107.03764, arXiv.org.
  51. Chiang, Wen-Chyuan & Shang, Jennifer & Sun, Li, 2017. "Broad bond rating change and irresponsible corporate social responsibility activities," Advances in accounting, Elsevier, vol. 39(C), pages 32-46.
  52. Zhao, Xiaomeng & Chen, Yinna & Si, Deng-Kui & Jiang, Cun-Yuan, 2024. "How does environmental legislation affect enterprise investment preferences? A quasi-natural experiment based on China's new environmental protection law," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 834-855.
  53. Mingjun Deng & Xusheng Fang & Ziyan Tian & Wenbing Luo, 2022. "The Impact of Environmental Uncertainty on Corporate Innovation: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 14(9), pages 1-19, April.
  54. Zhihao Wang & Kezhi Liao & Sisi Wang, 2024. "Institutional investor horizons, ownership structure and investment efficiency in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 739-782, March.
  55. Qihang Xue & Caiquan Bai & Weiwei Xiao, 2022. "Fintech and corporate green technology innovation: Impacts and mechanisms," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3898-3914, December.
  56. Naser Makarem & Harjinder Singh & Nigar Sultana & Darren Henderson, 2023. "Policy uncertainty and real activities manipulation: evidence from Brexit," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1415-1440, November.
  57. Zhang, Junru & Zheng, Chen & Shan, Yuan George, 2024. "What accounts for the effect of sustainability engagement on stock price crash risk during the COVID-19 pandemic—Agency theory or legitimacy theory?," International Review of Financial Analysis, Elsevier, vol. 93(C).
  58. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
  59. 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.
  60. Li, Kaifeng & Xia, Bobo & Chen, Yun & Ding, Ning & Wang, Jie, 2021. "Environmental uncertainty, financing constraints and corporate investment: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 70(C).
  61. Zhou, Shuya & Zhou, Peiyan & Ji, Hannah, 2022. "Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
  62. Huang, Henry He & Liu, Chanjuan & Sun, Li, 2019. "Chemical releases and corporate cash holdings," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 159-173.
  63. Zheng, Deyuan & Song, Hang & Zhao, Chunguang & Liu, Yujiao & Zhao, Wenhao, 2024. "Is it possible for semiconductor companies to reduce carbon emissions through digital transformation? Evidence from China," International Journal of Production Economics, Elsevier, vol. 272(C).
  64. Kun Zhang & Yuanyuan Wang & Xuegang Cui & Hong Yue, 2022. "Can the academic experience of senior leadership improve corporate internal control quality?," Asian Business & Management, Palgrave Macmillan, vol. 21(2), pages 231-260, April.
  65. Patel, Pankaj C. & Pearce, John A. & Oghazi, Pejvak, 2021. "Not so myopic: Investors lowering short-term growth expectations under high industry ESG-sales-related dynamism and predictability," Journal of Business Research, Elsevier, vol. 128(C), pages 551-563.
  66. Chauhan, Yogesh & Jaiswall, Manju, 2023. "Economic policy uncertainty and incentive to smooth earnings," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 93-106.
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