On the public citation graph

The Effect of Firm-Specific Exposure to Regulatory Intensity on Earnings Management

https://doi.org/10.2139/ssrn.4863235
0 signed · 85 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

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

inferredcites →https://doi.org/10.1007/s11156-013-0349-9openalex-extracted
The accounting implication of banking deregulation: an event study of Gramm-Leach-Bliley Act (1999)
inferredcites →https://doi.org/10.1007/s11156-016-0588-7openalex-extracted
Institutional ownership stability and real earnings management
inferredcites →https://doi.org/10.1007/s11156-021-01010-2openalex-extracted
Does Economic Policy Uncertainty Matter for Financial Reporting Quality? Evidence from the United States
inferredcites →https://doi.org/10.1016/0165-4101(94)00362-9openalex-extracted
Earnings management preceding management buyout offers
inferredcites →https://doi.org/10.1016/0304-405x(90)90069-copenalex-extracted
Additional evidence on equity ownership and corporate value
inferredcites →https://doi.org/10.1016/j.frl.2023.103840openalex-extracted
How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China
inferredcites →https://doi.org/10.1016/j.irfa.2023.102762openalex-extracted
Effect of cash flow risk on corporate failures, and the moderating role of earnings management and abnormal compensation
inferredcites →https://doi.org/10.1016/j.jacceco.2005.08.002openalex-extracted
Earnings management around employee stock option reissues
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-extracted
Earnings Management through Real Activities Manipulation
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.2023.101605openalex-extracted
Disclosure regulation, cost of capital, and firm values
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2014.12.002openalex-extracted
Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis
inferredcites →https://doi.org/10.1016/j.jbankfin.2006.01.011openalex-extracted
Earnings management at rights issues thresholds—Evidence from China
inferredcites →https://doi.org/10.1016/j.jbankfin.2013.03.007openalex-extracted
A re-examination of exposure to exchange rate risk: The impact of earnings management and currency derivative usage
inferredcites →https://doi.org/10.1016/j.jbankfin.2013.03.012openalex-extracted
Product market power, industry structure, and corporate earnings management
inferredcites →https://doi.org/10.1016/j.jeem.2022.102745openalex-extracted
Costly sanctions and the treatment of frequent violators in regulatory settings
inferredcites →https://doi.org/10.1016/j.jempfin.2023.101434openalex-extracted
Goodhart’s law in China: Bank branching regulation and window dressing
inferredcites →https://doi.org/10.1016/j.jfineco.2018.03.011openalex-extracted
Fintech, regulatory arbitrage, and the rise of shadow banks
inferredcites →https://doi.org/10.1016/j.jfineco.2019.05.001openalex-extracted
Characteristics are covariances: A unified model of risk and return
inferredcites →https://doi.org/10.1016/j.jfineco.2021.08.008openalex-extracted
The level, slope, and curve factor model for stocks
inferredcites →https://doi.org/10.1016/s0165-4101(00)00015-xopenalex-extracted
Earnings-based and accrual-based market anomalies: one effect or two?
inferredcites →https://doi.org/10.1016/s0165-4101(01)00015-5openalex-extracted
Discretionary-accruals models and audit qualifications
inferredcites →https://doi.org/10.1016/s0165-4101(01)00028-3openalex-extracted
Empirical research on accounting choice
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(99)00011-2openalex-extracted
The motivation and impact of pension fund activism
inferredcites →https://doi.org/10.1016/s0742-3322(00)17011-1openalex-extracted
The iron cage revisited institutional isomorphism and collective rationality in organizational fields
inferredcites →https://doi.org/10.1017/s0022109021000090openalex-extracted
Investor Attention and Stock Returns
inferredcites →https://doi.org/10.1046/j.1540-6261.2003.00608.xopenalex-extracted
Institutional Investors and Executive Compensation
inferredcites →https://doi.org/10.1080/09638180.2016.1202854openalex-extracted
To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium
inferredcites →https://doi.org/10.1080/23311975.2023.2300517openalex-extracted
Past, present, and future of earnings management research
inferredcites →https://doi.org/10.1086/250042openalex-extracted
Law and Finance
inferredcites →https://doi.org/10.1086/261385openalex-extracted
Large Shareholders and Corporate Control
inferredcites →https://doi.org/10.1086/261904openalex-extracted
George Stigler's Contribution to the Economic Analysis of Regulation
inferredcites →https://doi.org/10.1086/296314openalex-extracted
Banking Theory, Deposit Insurance, and Bank Regulation
inferredcites →https://doi.org/10.1093/actrade/9780199689378.003.0006openalex-extracted
Institutions and organizations
inferredcites →https://doi.org/10.1093/biomet/70.1.41openalex-extracted
The central role of the propensity score in observational studies for causal effects
inferredcites →https://doi.org/10.1093/qje/qjw024openalex-extracted
Measuring Economic Policy Uncertainty*
inferredcites →https://doi.org/10.1093/rfs/hhad001openalex-extracted
Regulatory Intensity and Firm-Specific Exposure
inferredcites →https://doi.org/10.1093/rfs/hhw022openalex-extracted
The Shadow Cost of Bank Capital Requirements
inferredcites →https://doi.org/10.1108/03074351211217823openalex-extracted
EPS dilution after SEOs and earnings management
inferredcites →https://doi.org/10.1108/10309611111148779openalex-extracted
Real and accrual-based earnings management and its legal consequences
inferredcites →https://doi.org/10.1108/jmb-01-2023-0006openalex-extracted
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
inferredcites →https://doi.org/10.1111/0022-1082.00079openalex-extracted
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
inferredcites →https://doi.org/10.1111/1475-679x.00041openalex-extracted
Errors in Estimating Accruals: Implications for Empirical Research
inferredcites →https://doi.org/10.1111/1475-679x.00052openalex-extracted
Real Investment Implications of Employee Stock Option Exercises
inferredcites →https://doi.org/10.1111/1475-679x.12195openalex-extracted
Incorrect Inferences When Using Residuals as Dependent Variables
inferredcites →https://doi.org/10.1111/1541-0072.00033openalex-extracted
American Regulatory Policy: Factors Affecting Trends Over the Past Century
inferredcites →https://doi.org/10.1111/1911-3846.12628openalex-extracted
Common Institutional Ownership and Earnings Management*
inferredcites →https://doi.org/10.1111/1911-3846.12830openalex-extracted
A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes*
inferredcites →https://doi.org/10.1111/abac.12128openalex-extracted
Research Design Issues in Studies Using Discretionary Accruals
inferredcites →https://doi.org/10.1111/acfi.12968openalex-extracted
Real earnings management: A review of the international literature
inferredcites →https://doi.org/10.1111/j.1467-629x.2011.00455.xopenalex-extracted
Effects of earnings management on bank cost of debt
inferredcites →https://doi.org/10.1111/j.1467-8683.1994.tb00058.xopenalex-extracted
Relationship Investing
inferredcites →https://doi.org/10.1111/j.1467-8683.2009.00753.xopenalex-extracted
Corporate Governance and Earnings Management: A Meta‐Analysis
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00168.xopenalex-extracted
Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
inferredcites →https://doi.org/10.1111/j.1540-6261.1996.tb05208.xopenalex-extracted
Shareholder Activism by Institutional Investors: Evidence from CalPERS
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb02727.xopenalex-extracted
Legal Determinants of External Finance
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb04820.xopenalex-extracted
A Survey of Corporate Governance
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01336.xopenalex-extracted
Earnings Management and Firm Performance Following Open‐Market Repurchases
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00489.xopenalex-extracted
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
inferredcites →https://doi.org/10.1111/jbfa.12215openalex-extracted
Accruals Management to Avoid Losses
inferredcites →https://doi.org/10.1111/jbfa.12370openalex-extracted
Development costs capitalization and debt financing
inferredcites →https://doi.org/10.1111/jbfa.12478openalex-extracted
Audit committee quality indices, reporting quality and firm value
inferredcites →https://doi.org/10.1111/jbfa.12585openalex-extracted
Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
inferredcites →https://doi.org/10.1111/jofi.12898openalex-extracted
Understanding Systematic Risk: A High‐Frequency Approach
inferredcites →https://doi.org/10.1142/s2010139219500058openalex-extracted
Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure
inferredcites →https://doi.org/10.1162/003355302753399436openalex-extracted
The Regulation of Entry
inferredcites →https://doi.org/10.1257/.41.2.401openalex-extracted
The Rise of the Regulatory State
inferredcites →https://doi.org/10.1257/aer.20210107openalex-extracted
The Impact of Regulation on Innovation
inferredcites →https://doi.org/10.2139/ssrn.236592openalex-extracted
Institutional Investors and Executive Compensation
inferredcites →https://doi.org/10.2139/ssrn.4413906openalex-extracted
Three Decades of Earnings Management Research: A Longitudinal Bibliometric Literature Review
inferredcites →https://doi.org/10.2307/1912352openalex-extracted
Sample Selection Bias as a Specification Error
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/3003113openalex-extracted
Theories of Economic Regulation
inferredcites →https://doi.org/10.2308/acch.1999.13.4.365openalex-extracted
A Review of the Earnings Management Literature and Its Implications for Standard Setting
inferredcites →https://doi.org/10.2308/acch.2003.17.1.61openalex-extracted
Principles-Based Accounting Standards
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.2008.83.2.377openalex-extracted
Beating Earnings Benchmarks and the Cost of Debt
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-extracted
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/accr.2008.83.6.1425openalex-extracted
Matching and the Changing Properties of Accounting Earnings over the Last 40 Years
inferredcites →https://doi.org/10.2308/tar-2018-0057openalex-extracted
Policy Uncertainty and Accounting Quality
inferredcites →https://doi.org/10.2308/tar-2018-0293openalex-extracted
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-extracted
Detecting Earnings Management.
inferredcites →https://doi.org/10.3386/w0041openalex-extracted
Theories of Economic Regulation
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.