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The market pricing of accruals quality

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Cited by:

  1. Richard Anthony Kent & Di Bu, 2020. "The importance of cash flow disclosure and cost of capital," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 877-908, April.
  2. Najah Attig & Sean Cleary & Sadok El Ghoul & Omrane Guedhami, 2013. "Institutional Investment Horizons and the Cost of Equity Capital," Financial Management, Financial Management Association International, vol. 42(2), pages 441-477, June.
  3. Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob, 2022. "GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 5-40.
  4. He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui, 2017. "Dividend policy and earnings management across countries," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 267-286.
  5. Carosi, Andrea, 2016. "Do local causations matter? The effect of firm location on the relations of ROE, R&D, and firm SIZE with MARKET-TO-BOOK," Journal of Corporate Finance, Elsevier, vol. 41(C), pages 388-409.
  6. Dafydd Mali & Hyoung-Joo Lim, 2022. "Does relative (absolute) efficiency affect capital costs?," Annals of Operations Research, Springer, vol. 315(2), pages 1037-1060, August.
  7. Husam Aldamen & Keith Duncan, 2013. "Pricing of innate and discretionary accruals in Australian debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 31-53, March.
  8. Liangliang Jiang & Ross Levine & Chen Lin, 2016. "Competition and Bank Opacity," The Review of Financial Studies, Society for Financial Studies, vol. 29(7), pages 1911-1942.
  9. Terry Shevlin, 2013. "Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 447-473, December.
  10. Attig, Najah & Chen, Ruiyuan & El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck & Pittman, Jeffrey, 2020. "Are insiders equal? Evidence from earnings management in closely held East Asian firms," Research in International Business and Finance, Elsevier, vol. 54(C).
  11. Hann, Rebecca N. & Heflin, Frank & Subramanayam, K.R., 2007. "Fair-value pension accounting," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 328-358, December.
  12. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  13. Singh, Harjinder & Sultana, Nigar & Islam, Ariful & Singh, Abhijeet, 2022. "Busy auditors, financial reporting timeliness and quality," The British Accounting Review, Elsevier, vol. 54(3).
  14. Theodora Kosma & Pavlos Petroulas & Evangelia Vourvachaki, 2020. "What drives wage differentials in Greece: workplaces or workers?," Economic Bulletin, Bank of Greece, issue 52, pages 69-72, December.
  15. Sondes Draief & Adel Chouaya, 2012. "Effet de la gestion comptable et réelle des résultats sur le coût de la dette : analyse avant et après SOX," Post-Print hal-00691020, HAL.
  16. Barua, Abhijit & Lennox, Clive & Raghunandan, Aneesh, 2020. "Are audit fees discounted in initial year audit engagements?," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  17. Philip Sinnadurai & Ravichandran Subramaniam & Susela Devi, 2021. "The Influence of Government Shareholding on Dividend Policy in Malaysia," IJFS, MDPI, vol. 9(3), pages 1-29, September.
  18. Zabihollah Rezaee & Ling Tuo, 2019. "Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?," Journal of Business Ethics, Springer, vol. 155(3), pages 763-786, March.
  19. Takuma Kochiyama & Ryosuke Nakamura & Akinobu Shuto, 2021. "How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks," CARF F-Series CARF-F-522, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
  20. Brushwood, James & Dhaliwal, Dan & Fairhurst, Douglas & Serfling, Matthew, 2016. "Property crime, earnings variability, and the cost of capital," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 142-173.
  21. Steve Fortin & Jeffrey A. Pittman, 2007. "The Role of Auditor Choice in Debt Pricing in Private Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 859-896, September.
  22. Priyesh Valiya Purayil & Jijo Lukose P. J., 2022. "Does cross‐border acquisition reduce earnings management of emerging market acquirers? Evidence from India," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 143-168, March.
  23. Kojima, Koji & Adhikary, Bishnu Kumar & Mitra, Ranjan Kumar, 2017. "Does equity holding by main banks affect the earnings quality of client firms? Empirical evidence from Japan," Journal of Multinational Financial Management, Elsevier, vol. 42, pages 56-73.
  24. Mohanram, Partha & Rajgopal, Shiva, 2009. "Is PIN priced risk?," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 226-243, June.
  25. Chen, Tsung-Kang & Tseng, Yijie & Hung, Yu-Shun & Huang, Mei-Ling, 2023. "Management efficiency uncertainty and its implications for bondholders," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 73-92.
  26. Kenneth Shaw, 2012. "CEO incentives and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 323-346, April.
  27. Le, Ha Thi Thu & Vo, Xuan Vinh & Vo, Thi Thuc, 2021. "Accruals quality and the cost of debt: Evidence from Vietnam," International Review of Financial Analysis, Elsevier, vol. 76(C).
  28. Cassell, Cory A. & Myers, Linda A. & Seidel, Timothy A., 2015. "Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 23-38.
  29. Masahiro Enomoto, 2018. "Effects of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan," Discussion Paper Series DP2018-12, Research Institute for Economics & Business Administration, Kobe University, revised Dec 2023.
  30. Scott D. Dyreng & Rahul Vashishtha & Joseph Weber, 2017. "Direct Evidence on the Informational Properties of Earnings in Loan Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 55(2), pages 371-406, May.
  31. Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang, 2019. "Management’s personal ideology and financial reporting quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 521-571, February.
  32. Wanyi Chen & Liguang Zhang & Pinyan Jiang & Fanli Meng & Qianyi Sun, 2022. "Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2543-2578, June.
  33. John Nowland & Larelle Chapple & Joseph Johnston, 2021. "The role of the company secretary in facilitating board effectiveness: reporting and compliance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1425-1456, April.
  34. Kelly Huang & Brent Lao & Gregory McPhee, 2020. "Internal information quality and patent‐related innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 489-518, March.
  35. Banerjee, Snehal & Green, Brett, 2015. "Signal or noise? Uncertainty and learning about whether other traders are informed," Journal of Financial Economics, Elsevier, vol. 117(2), pages 398-423.
  36. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 905-928, July.
  37. Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
  38. Beatty, Anne & Liao, Scott & Zhang, Haiwen (Helen), 2019. "The effect of banks’ financial reporting on syndicated-loan structures," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 496-520.
  39. Steven J. Huddart & Bin Ke, 2007. "Information Asymmetry and Cross†sectional Variation in Insider Trading," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 195-232, March.
  40. Mishra, Dev R., 2014. "The dark side of CEO ability: CEO general managerial skills and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 29(C), pages 390-409.
  41. Chan-Jane Lin & Tawei Wang & Chao-Jung Pan, 2016. "Financial reporting quality and investment decisions for family firms," Asia Pacific Journal of Management, Springer, vol. 33(2), pages 499-532, June.
  42. Eugster, Florian & Wagner, Alexander F., 2020. "Value reporting and firm performance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  43. Sanggyu Kang & Chune Young Chung & Amirhossein Fard, 2024. "Does geographic or market proximity matter? Evidence from institutional investor monitoring on earnings attributes in US cross‐listed stocks," Bulletin of Economic Research, Wiley Blackwell, vol. 76(2), pages 443-469, April.
  44. Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014. "The Geography of Financial Misconduct," NBER Working Papers 20347, National Bureau of Economic Research, Inc.
  45. Kangtao Ye & Ran Zhang, 2011. "Do Lenders Value Corporate Social Responsibility? Evidence from China," Journal of Business Ethics, Springer, vol. 104(2), pages 197-206, December.
  46. Fung, Simon Yu Kit & Raman, K.K. & Zhu, Xindong (Kevin), 2017. "Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 15-36.
  47. Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023. "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, vol. 80(C).
  48. Alan Meng Li & Dharmendra Naidu & Farshid Navissi & Kumari Ranjeeni, 2018. "Net stock issuance anomaly and cash flow explanation: A research note," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 286-304, May.
  49. Kim, Kyung Soon & Chung, Chune Young & Liu, Chang, 2020. "Is institutional monitoring time-varying? Evidence from the Korean market," Finance Research Letters, Elsevier, vol. 32(C).
  50. Hwang, Lee-Seok & Lee, Woo-Jong & Lim, Seung-Yeon & Park, Kyung-Ho, 2013. "Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 148-167.
  51. Ge, Wenxia & Kim, Jeong-Bon, 2014. "Real earnings management and the cost of new corporate bonds," Journal of Business Research, Elsevier, vol. 67(4), pages 641-647.
  52. Michael Minnis, 2011. "The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 457-506, May.
  53. Chen, Tsung-Kang & Liao, Hsien-Hsing & Tsai, Pei-Ling, 2011. "Internal liquidity risk in corporate bond yield spreads," Journal of Banking & Finance, Elsevier, vol. 35(4), pages 978-987, April.
  54. Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2011. "Information Asymmetry, Information Precision, and the Cost of Capital," Review of Finance, European Finance Association, vol. 16(1), pages 1-29.
  55. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
  56. repec:hum:wpaper:sfb649dp2007-056 is not listed on IDEAS
  57. Chanchal Chatterjee, 2021. "Ownership pattern, board composition, and earnings management: evidence from top Indian companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 179-192, June.
  58. An, Zhe & Li, Donghui & Yu, Jin, 2016. "Earnings management, capital structure, and the role of institutional environments," Journal of Banking & Finance, Elsevier, vol. 68(C), pages 131-152.
  59. Tomasz Sosnowski, 2022. "Persistence of pre-IPO earnings of new companies from CEE stock markets," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(2), pages 415-434, June.
  60. Ruihao Ke & Meng Li & Zhejia Ling & Yuan Zhang, 2019. "Social Connections Within Executive Teams and Management Forecasts," Management Science, INFORMS, vol. 65(1), pages 439-457, January.
  61. Demetris Christodoulou & Le Ma & Andrey Vasnev, 2018. "Inference†in†residuals as an Estimation Method for Earnings Management," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 154-180, June.
  62. Rajgopal, Shiva & Venkatachalam, Mohan, 2011. "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 1-20.
  63. Shan Lu & Peng Wu & Lei Gao & Richard Gifford, 2023. "Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises," Mathematics, MDPI, vol. 11(4), pages 1-26, February.
  64. Pawel Bilinski & Danielle Lyssimachou, 2014. "Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method," Abacus, Accounting Foundation, University of Sydney, vol. 50(2), pages 203-226, June.
  65. Aslan, Hadiye & Easley, David & Hvidkjaer, Soeren & O'Hara, Maureen, 2011. "The characteristics of informed trading: Implications for asset pricing," Journal of Empirical Finance, Elsevier, vol. 18(5), pages 782-801.
  66. Ball, Ray & Nikolaev, Valeri V., 2022. "On earnings and cash flows as predictors of future cash flows," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  67. Raj Aggarwal & Dev Mishra & Craig Wilson, 2018. "Analyst recommendations and the implied cost of equity," Review of Quantitative Finance and Accounting, Springer, vol. 50(3), pages 717-743, April.
  68. repec:dau:papers:123456789/8475 is not listed on IDEAS
  69. Ren, Yi-Shuai & Boubaker, Sabri & Liu, Pei-Zhi & Weber, Olaf, 2023. "How does carbon regulatory policy affect debt financing costs? Empirical evidence from China," The Quarterly Review of Economics and Finance, Elsevier, vol. 90(C), pages 77-90.
  70. Houqe, Muhammad Nurul & Monem, Reza M. & Tareq, Mohammad & van Zijl, Tony, 2016. "Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 476-490.
  71. Hsin, Chin-Wen & Chang, Feng-Yi & Shiah-Hou, Shin-Rong, 2024. "Performance of financial hedging and earnings management under diverse corporate information quality," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 782-810.
  72. Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019. "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  73. Kathryn Bewley, 2008. "Financial Reporting Regulation: The Case of Converging Canadian and International Accounting and Auditing Standards/LA RÉGLEMENTATION DE L'INFORMATION FINANCIÈRE: LA CONVERGENCE DES NORMES CANADIENNES," Accounting Perspectives, John Wiley & Sons, vol. 7(1), pages 9-39, February.
  74. Pedro J. García-Teruel & Pedro Martínez-Solano & Juan P. Sánchez-Ballesta, 2014. "Supplier Financing and Earnings Quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1193-1211, November.
  75. Ha, Joohyung & Feng, Mingming, 2018. "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 143-163.
  76. Juan L. Gandía & David Huguet, 2021. "Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs," SAGE Open, , vol. 11(4), pages 21582440211, October.
  77. García-Teruel, Pedro J. & Martínez-Solano, Pedro & Sánchez-Ballesta, Juan Pedro, 2014. "The role of accruals quality in the access to bank debt," Journal of Banking & Finance, Elsevier, vol. 38(C), pages 186-193.
  78. Doukas, John A. & Wang, Liu, 2014. "Does the bonding effect matter in a more integrated capital market world?," Journal of International Money and Finance, Elsevier, vol. 47(C), pages 162-184.
  79. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  80. Thomas Mählmann, 2009. "Multiple Credit Ratings, Cost of Debt and Self‐Selection," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1228-1251, November.
  81. Mark Wallis, 2021. "The effects of relaxing Australia’s statutory dividend restrictions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3685-3733, June.
  82. Yongtao Hong & Margaret Andersen, 2011. "The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study," Journal of Business Ethics, Springer, vol. 104(4), pages 461-471, December.
  83. John L. Campbell & Hye Seung “Grace” Lee & Hsin‐Min Lu & Logan B. Steele, 2020. "Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn From It," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1140-1171, June.
  84. Enhou Zu & Shao-Yu Liu & Bi-Min Hsu & Yu-Cheng Wang & Edwin M. Lau, 2020. "An Analysis of the Success Factors for Passenger Boarding Enthusiasm for Low-Cost Regional Airline Routes," Sustainability, MDPI, vol. 12(16), pages 1-26, August.
  85. Chang Liu & Chune Young Chung & Hong Kee Sul & Kainan Wang, 2018. "Does hometown advantage matter? The case of institutional blockholder monitoring on earnings management in Korea," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(2), pages 196-221, February.
  86. Hamdi Ben‐Nasr & Narjess Boubakri & Jean‐Claude Cosset, 2012. "The Political Determinants of the Cost of Equity: Evidence from Newly Privatized Firms," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 605-646, June.
  87. Adalene Olivia Silvestre & Cristiano Machado Costa & Clóvis Antônio Kronbauer, 2018. "Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals," Brazilian Business Review, Fucape Business School, vol. 15(5), pages 410-426, September.
  88. Masoud Taherinia & Mehrdad Matin & Jamal Valipour & Kavian Abdolahi & Peyman Shouryabi & Mohammad Mahdi Barzegar, 2024. "Capital Structure Adjustment Speed and Expected Returns: Examination of Information Asymmetry as a Moderating Role," Papers 2403.06035, arXiv.org.
  89. Lee, Gemma & Masulis, Ronald W., 2009. "Seasoned equity offerings: Quality of accounting information and expected flotation costs," Journal of Financial Economics, Elsevier, vol. 92(3), pages 443-469, June.
  90. Nera Marinda Machdar & Adler Haymans Manurung D. R. M & Etty Murwaningsari, 2017. "The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company's Performance and Information Asymmetry as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 309-318.
  91. Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
  92. Qi Chen & Zeqiong Huang & Yun Zhang, 2014. "The Effects of Public Information with Asymmetrically Informed Short‐Horizon Investors," Journal of Accounting Research, Wiley Blackwell, vol. 52(3), pages 635-669, June.
  93. Sualihu, Mohammed Aminu & Yawson, Alfred & Yusoff, Iliyas, 2021. "Do analysts’' forecast properties deter suboptimal labor investment decisions? Evidence from Regulation Fair Disclosure," Journal of Corporate Finance, Elsevier, vol. 69(C).
  94. Peter O. Christensen & Hans Frimor & Florin Sabac, 2013. "The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals," European Accounting Review, Taylor & Francis Journals, vol. 22(2), pages 257-296, June.
  95. Liu, Chenxi & Kang, Mengyao, 2024. "Is the cash-returns relationship risk induced?," The North American Journal of Economics and Finance, Elsevier, vol. 69(PA).
  96. Claus Holm & Frank Thinggaard, 2018. "From joint to single audits – audit quality differences and auditor pairings," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 321-344, April.
  97. Wulung Li, 2021. "The role of accounting quality in corporate liquidity management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2631-2670, June.
  98. Ana Isabel Ramos Domingues & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016. "Idiosyncratic Volatility and Earnings Quality: Evidence from United Kingdom," FEP Working Papers 579, Universidade do Porto, Faculdade de Economia do Porto.
  99. Hoshik Shim, 2020. "Disclosure Frequency, Information Environment, and Cost of Capital under Regulation Fair Disclosure in the Korean Market," Sustainability, MDPI, vol. 12(14), pages 1-28, July.
  100. Liu, Huan & Hou, Canran, 2023. "The external effect of institutional cross-ownership on excessive managerial perks," International Review of Economics & Finance, Elsevier, vol. 83(C), pages 483-501.
  101. Safaa Alsmadi & Ahmad Alkhataybeh & Mohammad Ziad Shakhatreh, 2022. "Corporate cash holdings and disclosure violations: an empirical investigation of Jordanian listed companies," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 13(3), pages 568-580, January.
  102. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
  103. Hamdi Ben-Nasr & Abdullah Mohammed Al-Dakheel, 2015. "The Impact of Earnings Quality on the Cost of Equity: Evidence from Privatized Firms," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(1), pages 68-78, January.
  104. Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut, 2023. "Top executive gender diversity and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  105. Xingqiang Du & Jianying Weng & Quan Zeng & Yingying Chang & Hongmei Pei, 2017. "Do Lenders Applaud Corporate Environmental Performance? Evidence from Chinese Private-Owned Firms," Journal of Business Ethics, Springer, vol. 143(1), pages 179-207, June.
  106. Jianyu Zhao & Jing Qu & Lei Wang, 2023. "Heterogeneous institutional investors, environmental information disclosure and debt financing pressure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 253-296, March.
  107. Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
  108. Chung-Hua Shen & Yu-Li Huang, 2013. "Effects of earnings management on bank cost of debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 265-300, March.
  109. Young Joo Park & David S.T. Matkin & Justin Marlowe, 2017. "Internal Control Deficiencies and Municipal Borrowing Costs," Public Budgeting & Finance, Wiley Blackwell, vol. 37(1), pages 88-111, March.
  110. Monika Bolek, 2014. "Return On Current Assets, Working Capital And Required Rate Of Return On Equity," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(2), pages 1-10, August.
  111. Chauhan, Yogesh & Kumar, Surya Bhushan, 2019. "The value relevance of nonfinancial disclosure: Evidence from foreign equity investment," Journal of Multinational Financial Management, Elsevier, vol. 52.
  112. Masoud Azizkhani & Gary S. Monroe & Greg Shailer, 2010. "The value of Big 4 audits in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 743-766, December.
  113. Fei Hou & Fangnan Liao & Jie Liu & Hao Xiong, 2019. "Signing Auditors’ Foreign Experience and Debt Financing Costs: Evidence for Sustainability of Chinese Listed Companies," Sustainability, MDPI, vol. 11(23), pages 1-19, November.
  114. Xin Qu & Daifei Yao & Majella Percy, 2020. "How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia," Journal of Business Ethics, Springer, vol. 163(2), pages 281-308, May.
  115. de Moura, André Aroldo Freitas & Altuwaijri, Aljaohra & Gupta, Jairaj, 2020. "Did mandatory IFRS adoption affect the cost of capital in Latin American countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  116. Hakim Lyngstad{aa}s & Johannes Mauritzen, 2023. "Adults in the room? The auditor and dividends in small firms: Evidence from a natural experiment," Papers 2301.11079, arXiv.org.
  117. J. Barry Lin & Christos Pantzalis & Jung Chul Park, 2017. "Corporate derivatives use policy and information environment," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 159-194, July.
  118. Byun, Hae-Young & Choi, Sunhwa & Hwang, Lee-Seok & Kim, Robert G., 2013. "Business group affiliation, ownership structure, and the cost of debt," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 311-331.
  119. Hua-Wei Huang & Mai Dao & James M. Fornaro, 2016. "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 141-177, January.
  120. Rajiv D. Banker & Dmitri Byzalov & Shunlan Fang & Byunghoon Jin, 2020. "Operating asymmetries and non-linear spline correction in discretionary accrual models," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 803-850, April.
  121. repec:mth:ijafr8:v:8:y:2018:i:3:p:278-294 is not listed on IDEAS
  122. DeBoskey, David Gregory & Jiang, Wei, 2012. "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 613-623.
  123. Elnathan, Dan & Gavious, Ilanit & Hauser, Shmuel, 2010. "An analysis of private versus public firm valuations and the contribution of financial experts," The International Journal of Accounting, Elsevier, vol. 45(4), pages 387-412, December.
  124. Waleed Khalid & Kashif Ur Rehman & Muhammad Kashif, 2019. "The Impact of Merger and Acquisition Firms on Stock Market Bubble," Global Regional Review, Humanity Only, vol. 4(1), pages 335-342, March.
  125. Sha, Yezhou & Qiao, Lu & Li, Suyang & Bu, Ziwen, 2021. "Political freedom and earnings management," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
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