-
1
-
-
34648855650
-
-
Ali, A., Chen, T., & Radhakrishnan, S. (2005). Corporate disclosures by family firms. Working paper. University of Texas at Dallas, TX, USA.
-
-
-
-
2
-
-
34648858929
-
-
Anders, G., Hymowitz, C., Lublin, J. S., & Clark, D. (2005). All in the family - Why should executive posts at public traded companies be passed on like heirlooms? The Wall Street Journal (08/01/2005).
-
-
-
-
3
-
-
0142219280
-
Founding-family ownership and firm performance: Evidence from the S&P 500
-
Anderson R.C., and Reeb D.M. Founding-family ownership and firm performance: Evidence from the S&P 500. Journal of Finance 58 3 (2003) 1301-1328
-
(2003)
Journal of Finance
, vol.58
, Issue.3
, pp. 1301-1328
-
-
Anderson, R.C.1
Reeb, D.M.2
-
6
-
-
0001632191
-
The association between market determined and accounting determined risk measures
-
Beaver W., Kettler P., and Scholes M. The association between market determined and accounting determined risk measures. The Accounting Review 45 (1970) 654-682
-
(1970)
The Accounting Review
, vol.45
, pp. 654-682
-
-
Beaver, W.1
Kettler, P.2
Scholes, M.3
-
7
-
-
34648847570
-
-
Bowen, R., Rajgopal, S., & Venkatachalam, M. (2005). Accounting discretion, corporate governance, and firm performance. Working Paper. University of Washington, Seattle, WA and Duke University, Durham, NC, USA.
-
-
-
-
9
-
-
0032116927
-
Institutional investors, long term investment, and earnings management
-
Bushee B. Institutional investors, long term investment, and earnings management. The Accounting Review 73 3 (1998) 305-333
-
(1998)
The Accounting Review
, vol.73
, Issue.3
, pp. 305-333
-
-
Bushee, B.1
-
10
-
-
34648841404
-
-
Chen, T., & Radhakrishnan, S. (2005). Family firms, audit and non-audit fees and earnings management. Working paper. University of Texas at Dallas, TX, USA.
-
-
-
-
11
-
-
0042829594
-
The separation of ownership and control in East Asian corporations
-
Claessens S., Djankov S., and Lang L. The separation of ownership and control in East Asian corporations. Journal of Financial Economics 58 (2000) 81-112
-
(2000)
Journal of Financial Economics
, vol.58
, pp. 81-112
-
-
Claessens, S.1
Djankov, S.2
Lang, L.3
-
12
-
-
34648858928
-
-
Colvin, G. (2005). The other victims of Bernie Ebbers's Fraud. Fortune (07/25/2005).
-
-
-
-
14
-
-
0000549673
-
Earnings management: Reconciling the views of accounting academics, practitioners, and regulators
-
Dechow P., and Skinner D. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14 2 (2000) 235-250
-
(2000)
Accounting Horizons
, vol.14
, Issue.2
, pp. 235-250
-
-
Dechow, P.1
Skinner, D.2
-
16
-
-
2142720242
-
Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC
-
Dechow P., Sloan R., and Sweeney A. Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 1 (1996) 1-36
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
17
-
-
0000628687
-
Debt covenant violation and manipulation of accruals
-
DeFond M., and Jiambalvo J. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 1-2 (1994) 145-176
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.1-2
, pp. 145-176
-
-
DeFond, M.1
Jiambalvo, J.2
-
19
-
-
0001763518
-
The structure of ownership and the theory of the firm
-
Demsetz H. The structure of ownership and the theory of the firm. Journal of Law and Economics 25 (1983) 375-390
-
(1983)
Journal of Law and Economics
, vol.25
, pp. 375-390
-
-
Demsetz, H.1
-
20
-
-
84935941592
-
The structure of corporate ownership: Causes and consequences
-
Demsetz H., and Lehn K. The structure of corporate ownership: Causes and consequences. Journal of Political Economy 93 (1985) 1155-1177
-
(1985)
Journal of Political Economy
, vol.93
, pp. 1155-1177
-
-
Demsetz, H.1
Lehn, K.2
-
21
-
-
1542576486
-
The effect of owner versus management control on the choice of accounting methods
-
Dhaliwal D., Salamon G., and Smith E. The effect of owner versus management control on the choice of accounting methods. Journal of Accounting and Economics 4 (1982) 41-53
-
(1982)
Journal of Accounting and Economics
, vol.4
, pp. 41-53
-
-
Dhaliwal, D.1
Salamon, G.2
Smith, E.3
-
22
-
-
3843123189
-
Audit firm industry specialization and client disclosure quality
-
Dunn K.A., and Mayhew B.W. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9 (2004) 35-58
-
(2004)
Review of Accounting Studies
, vol.9
, pp. 35-58
-
-
Dunn, K.A.1
Mayhew, B.W.2
-
23
-
-
23944509011
-
Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence Ipso Facto
-
Durtschi C., and Easton P. Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence Ipso Facto. Journal of Accounting Research 43 3 (2005) 557-592
-
(2005)
Journal of Accounting Research
, vol.43
, Issue.3
, pp. 557-592
-
-
Durtschi, C.1
Easton, P.2
-
24
-
-
0036334425
-
The ultimate ownership of Western European corporations
-
Faccio M., and Lang L. The ultimate ownership of Western European corporations. Journal of Financial Economics 65 (2002) 365-395
-
(2002)
Journal of Financial Economics
, vol.65
, pp. 365-395
-
-
Faccio, M.1
Lang, L.2
-
27
-
-
0000928969
-
Risk, return and equilibrium: Empirical tests
-
Fama E., and MacBeth J. Risk, return and equilibrium: Empirical tests. Journal of Political Economy 81 (1973) 607-636
-
(1973)
Journal of Political Economy
, vol.81
, pp. 607-636
-
-
Fama, E.1
MacBeth, J.2
-
28
-
-
0036331681
-
Corporate ownership structure and the informativeness of accounting earnings in East Asia
-
Fan J., and Wong T.J. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33 (2002) 401-425
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.1
Wong, T.J.2
-
30
-
-
17544367152
-
Earnings and dividend informativeness when cash flow rights are separated from voting rights
-
Francis J., Schipper K., and Vincent L. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics 39 (2005) 329-360
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 329-360
-
-
Francis, J.1
Schipper, K.2
Vincent, L.3
-
33
-
-
0001574630
-
A review of the earnings management literature and its implications for standard setting
-
Healy P., and Wahlen J. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 4 (1999) 365-383
-
(1999)
Accounting Horizons
, vol.13
, Issue.4
, pp. 365-383
-
-
Healy, P.1
Wahlen, J.2
-
34
-
-
0000712212
-
Understanding the determinants of managerial ownership and the link between ownership and performance
-
Himmelberg C., Hubbard G., and Palia D. Understanding the determinants of managerial ownership and the link between ownership and performance. Journal of Financial Economics 53 (1999) 353-384
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 353-384
-
-
Himmelberg, C.1
Hubbard, G.2
Palia, D.3
-
35
-
-
0002731443
-
The effect of informativeness and consensus on price and volume behavior
-
Holthausen R., and Verrecchia R. The effect of informativeness and consensus on price and volume behavior. The Accounting Review 65 1 (1990) 191-209
-
(1990)
The Accounting Review
, vol.65
, Issue.1
, pp. 191-209
-
-
Holthausen, R.1
Verrecchia, R.2
-
36
-
-
34648847569
-
-
Hunt, A., Moyer, S., & Shevlin, T. (1997). Earnings volatility, earnings management, and equity value. Working paper. University of Washington, Seattle, WA, USA.
-
-
-
-
37
-
-
0043227323
-
Institutional ownership and the extent to which stock prices reflect future earnings
-
Jiambalvo J., Rajgopal S., and Venkatachalam M. Institutional ownership and the extent to which stock prices reflect future earnings. Contemporary Accounting Research 19 1 (2002) 117-145
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.1
, pp. 117-145
-
-
Jiambalvo, J.1
Rajgopal, S.2
Venkatachalam, M.3
-
38
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones J. Earnings management during import relief investigations. Journal of Accounting Research 29 Autumn (1991) 193-228
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.Autumn
, pp. 193-228
-
-
Jones, J.1
-
42
-
-
0042012826
-
Investor protection and earnings management: An international comparison
-
Leuz C., Nanda D., and Wysocki P. Investor protection and earnings management: An international comparison. Journal of Financial Economics 69 3 (2003) 505-527
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.3
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
43
-
-
0002368216
-
Toward a theory of equitable and efficient accounting policy
-
Lev B. Toward a theory of equitable and efficient accounting policy. The Accounting Review 63 1 (1988) 1-22
-
(1988)
The Accounting Review
, vol.63
, Issue.1
, pp. 1-22
-
-
Lev, B.1
-
44
-
-
0035995637
-
Management's incentives to avoid negative earnings surprises
-
Matsumoto D. Management's incentives to avoid negative earnings surprises. The Accounting Review 77 3 (2002) 483-514
-
(2002)
The Accounting Review
, vol.77
, Issue.3
, pp. 483-514
-
-
Matsumoto, D.1
-
45
-
-
0033472983
-
The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing
-
Minton B., and Schrand C. The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing. Journal of Financial Economics 54 (1999) 423-460
-
(1999)
Journal of Financial Economics
, vol.54
, pp. 423-460
-
-
Minton, B.1
Schrand, C.2
-
46
-
-
0036003615
-
The interaction between accrual management and hedging: Evidence from oil and gas firms
-
Pincus M., and Rajgopal S. The interaction between accrual management and hedging: Evidence from oil and gas firms. The Accounting Review 77 1 (2002) 121-160
-
(2002)
The Accounting Review
, vol.77
, Issue.1
, pp. 121-160
-
-
Pincus, M.1
Rajgopal, S.2
-
47
-
-
0001475438
-
Board composition, ownership structure, and hostile takeovers
-
Shivdasani A. Board composition, ownership structure, and hostile takeovers. Journal of Accounting and Economics 16 (1993) 167-198
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 167-198
-
-
Shivdasani, A.1
-
49
-
-
0012402148
-
Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio
-
Skinner D., and Sloan R.G. Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio. Review of Accounting Studies 7 (1999) 287-312
-
(1999)
Review of Accounting Studies
, vol.7
, pp. 287-312
-
-
Skinner, D.1
Sloan, R.G.2
-
50
-
-
84934564015
-
Takeover threats and managerial myopia
-
Stein J. Takeover threats and managerial myopia. Journal of Political Economy 96 (1988) 61-80
-
(1988)
Journal of Political Economy
, vol.96
, pp. 61-80
-
-
Stein, J.1
-
51
-
-
84960562707
-
Efficient capital markets, inefficient firms: A model of myopic corporate behavior
-
Stein J. Efficient capital markets, inefficient firms: A model of myopic corporate behavior. Quarterly Journal of Economics 103 (1989) 655-669
-
(1989)
Quarterly Journal of Economics
, vol.103
, pp. 655-669
-
-
Stein, J.1
-
52
-
-
0000108948
-
Perceived audit quality and earnings response coefficient
-
Teoh S.H., and Wong T.J. Perceived audit quality and earnings response coefficient. The Accounting Review 68 (1993) 346-367
-
(1993)
The Accounting Review
, vol.68
, pp. 346-367
-
-
Teoh, S.H.1
Wong, T.J.2
-
53
-
-
0000370948
-
Earnings management and the long-run market performance of initial public offerings
-
Teoh S.H., Wong T.J., Welch I., and Wong T.J. Earnings management and the long-run market performance of initial public offerings. Journal of Finance 53 6 (1998) 1935-1974
-
(1998)
Journal of Finance
, vol.53
, Issue.6
, pp. 1935-1974
-
-
Teoh, S.H.1
Wong, T.J.2
Welch, I.3
Wong, T.J.4
-
54
-
-
0000545801
-
Earnings management and the underperformance of seasoned equity offerings
-
Teoh S.H., Wong T.J., Welch I., and Wong T.J. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50 1 (1998) 63-99
-
(1998)
Journal of Financial Economics
, vol.50
, Issue.1
, pp. 63-99
-
-
Teoh, S.H.1
Wong, T.J.2
Welch, I.3
Wong, T.J.4
-
55
-
-
33646477423
-
-
Villalonga, B., & Amit, R. (2006). How do family ownership, control and management affect firm value? Journal of Financial Economics, 80(2), 385-417.
-
-
-
-
56
-
-
2542456977
-
Managerial ownership, accounting choices, and informativeness of earnings
-
Warfield T., Wild J., and Wild K. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 1 (1995) 61-91
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.1
, pp. 61-91
-
-
Warfield, T.1
Wild, J.2
Wild, K.3
-
57
-
-
0000047027
-
Positive accounting theory: A ten-year perspective
-
Watts R., and Zimmerman J. Positive accounting theory: A ten-year perspective. The Accounting Review 65 (1990) 131-156
-
(1990)
The Accounting Review
, vol.65
, pp. 131-156
-
-
Watts, R.1
Zimmerman, J.2
-
58
-
-
33644827436
-
Family, Inc
-
Weber J., Lavelle L., Lowry T., Zellner W., and Barrent A. Family, Inc. Business Week Nov. 10 (2003) 100-114
-
(2003)
Business Week
, Issue.Nov. 10
, pp. 100-114
-
-
Weber, J.1
Lavelle, L.2
Lowry, T.3
Zellner, W.4
Barrent, A.5
|