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https://doi.org/10.2139/ssrn.4633919

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-016-9365-zopenalex-extracted
Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2016.02.003openalex-extracted
Earnings management in India: Managers’ fixation on operating profits
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-extracted
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2007.06.002openalex-extracted
The contracting benefits of accounting conservatism to lenders and borrowers
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-extracted
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jacceco.2015.07.003openalex-extracted
Accounting conservatism and firm investment efficiency
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2012.10.001openalex-extracted
Do stock-for-stock merger acquirers manage earnings? Evidence from Japan
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2018.09.007openalex-extracted
Acquirers’ earnings management ahead of stock-for-stock bids in ‘hot’ and ‘cold’ markets
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2020.106738openalex-extracted
Conditional conservatism and the limits to earnings management
inferredcites →https://doi.org/10.1016/j.jbankfin.2021.106160openalex-extracted
Stock Merger Activity and Industry Performance
inferredcites →https://doi.org/10.1016/j.jcorpfin.2008.08.002openalex-extracted
Leverage and investment under a state-owned bank lending environment: Evidence from China
inferredcites →https://doi.org/10.1016/j.jfineco.2003.08.004openalex-extracted
Earnings management and the market performance of acquiring firms
inferredcites →https://doi.org/10.1016/j.jfineco.2007.08.005openalex-extracted
Corporate Misreporting and Bank Loan Contracting
inferredcites →https://doi.org/10.1016/j.jfineco.2008.07.006openalex-extracted
Do firms have leverage targets? Evidence from acquisitions
inferredcites →https://doi.org/10.1016/j.qref.2017.01.003openalex-extracted
The source of financing in mergers and acquisitions
inferredcites →https://doi.org/10.1016/s0165-4101(02)00059-9openalex-extracted
Audit committee, board of director characteristics, and earnings management
inferredcites →https://doi.org/10.1016/s0165-4101(99)00008-7openalex-extracted
Earnings management by acquiring firms in stock for stock mergers
inferredcites →https://doi.org/10.1016/s0304-405x(02)00233-7openalex-extracted
Valuation effects of bank financing in acquisitions
inferredcites →https://doi.org/10.1016/s0929-1199(03)00062-2openalex-extracted
The impact of leverage on firm investment: Canadian evidence
inferredcites →https://doi.org/10.1017/s0022109019000607openalex-extracted
Bank Branching Deregulation and the Syndicated Loan Market
inferredcites →https://doi.org/10.1080/00014788.2009.9663347openalex-extracted
Earnings management or forecast guidance to meet analyst expectations?
inferredcites →https://doi.org/10.1080/00014788.2015.1116969openalex-extracted
The role of corporate governance in shaping accruals manipulation prior to acquisitions
inferredcites →https://doi.org/10.1080/00014788.2016.1204217openalex-extracted
The effect of financial leverage on real and accrual-based earnings management
inferredcites →https://doi.org/10.1080/00014788.2019.1609899openalex-extracted
Conservatism in debt contracting: theory and empirical evidence
inferredcites →https://doi.org/10.1080/09638180.2023.2200199openalex-extracted
The Real Consequences of Classification Shifting: Evidence from the Efficiency of Corporate Investment
inferredcites →https://doi.org/10.1080/1351847x.2019.1618888openalex-extracted
The effect of the interest coverage covenants on classification shifting of revenues
inferredcites →https://doi.org/10.1093/rfs/hhs007openalex-extracted
Creditor Control Rights, Corporate Governance, and Firm Value
inferredcites →https://doi.org/10.1108/raf-12-2014-0132openalex-extracted
Real activities manipulation by bidders prior to mergers and acquisitions
inferredcites →https://doi.org/10.1111/1475-679x.12168openalex-extracted
Direct Evidence on the Informational Properties of Earnings in Loan Contracts
inferredcites →https://doi.org/10.1111/1911-3846.12331openalex-extracted
The Effects of Governance on Classification Shifting and Compensation Shielding
inferredcites →https://doi.org/10.1111/acfi.12562openalex-extracted
The probability of informed trading and mergers and acquisitions
inferredcites →https://doi.org/10.1111/j.1099-1123.2009.00403.xopenalex-extracted
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
inferredcites →https://doi.org/10.1111/j.1468-5957.2008.02091.xopenalex-extracted
Do Acquirers Manage Earnings Prior to a Share for Share Bid?
inferredcites →https://doi.org/10.1111/j.1468-5957.2010.02219.xopenalex-extracted
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?
inferredcites →https://doi.org/10.1111/j.1468-5957.2012.02292.xopenalex-extracted
The Impact of Earnings Predictability on Bank Loan Contracting
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00386.xopenalex-extracted
Negotiated Measurement Rules in Debt Contracts
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00429.xopenalex-extracted
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
inferredcites →https://doi.org/10.1111/j.1540-6261.1968.tb00843.xopenalex-extracted
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
inferredcites →https://doi.org/10.1111/j.1540-6261.2005.00764.xopenalex-extracted
The Choice of Payment Method in European Mergers and Acquisitions
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01369.xopenalex-extracted
Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00595.xopenalex-extracted
The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01059.xopenalex-extracted
Corporate Governance and Earnings Management by Classification Shifting*
inferredcites →https://doi.org/10.1111/jbfa.12076openalex-extracted
Earnings Management Constraints and Classification Shifting
inferredcites →https://doi.org/10.1177/0148558x14524420openalex-extracted
The Adoption of Internationally Recognized Accounting Standards
inferredcites →https://doi.org/10.1177/0148558x15571736openalex-extracted
Internal Corporate Governance and Classification Shifting Practices
inferredcites →https://doi.org/10.1177/0148558x15571738openalex-extracted
Income Classification Shifting and Mispricing of Core Earnings
inferredcites →https://doi.org/10.1177/0148558x19887312openalex-extracted
Management Earnings Forecasts and the Cost of Debt
inferredcites →https://doi.org/10.1287/mnsc.2018.3110openalex-extracted
The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting
inferredcites →https://doi.org/10.1287/mnsc.2018.3227openalex-extracted
Expectation Management in Mergers and Acquisitions
inferredcites →https://doi.org/10.1287/mnsc.2020.3684openalex-extracted
Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance
inferredcites →https://doi.org/10.2139/ssrn.1081939openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1245863openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1318457openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1344302openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1425209openalex-extracted
The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets
inferredcites →https://doi.org/10.2139/ssrn.1898197openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2217465openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2494360openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.2675191openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2800016openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2959534openalex-extracted
Bank Branching Deregulation and the Syndicated Loan Market
inferredcites →https://doi.org/10.2139/ssrn.336180openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.648706openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.881899openalex-extracted
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2673896openalex-extracted
The Effect of Credit Scoring on Small-Business Lending
inferredcites →https://doi.org/10.2307/3594998openalex-extracted
Operating Performance and the Method of Payment in Takeovers
inferredcites →https://doi.org/10.2308/accr-10036openalex-extracted
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
inferredcites →https://doi.org/10.2308/accr-10196openalex-extracted
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
inferredcites →https://doi.org/10.2308/accr-51551openalex-extracted
The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
inferredcites →https://doi.org/10.2308/accr.2006.81.3.501openalex-extracted
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items
inferredcites →https://doi.org/10.2308/accr.2008.83.1.1openalex-extracted
Accounting Quality and Debt Contracting
inferredcites →https://doi.org/10.2308/accr.2008.83.2.377openalex-extracted
Beating Earnings Benchmarks and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1303openalex-extracted
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
inferredcites →https://doi.org/10.2308/accr.2010.85.5.1485openalex-extracted
Earnings Management Using Discontinued Operations
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-extracted
Detecting Earnings Management.

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Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.5372994openalex-snapshot
Climate Change Risk and Earnings Management: Firm Level Evidence
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