-
2
-
-
0000772699
-
Auditor reputation and the pricing of initial public offerings
-
Beatty R. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64 (1989) 693-709
-
(1989)
The Accounting Review
, vol.64
, pp. 693-709
-
-
Beatty, R.1
-
4
-
-
0003713797
-
-
John Wiley & Sons, New York, US
-
Belsley D., Kuh E., and Welsch R. Regression Diagnostics: Identifying Influence Data and Sources of Collinearity (1980), John Wiley & Sons, New York, US
-
(1980)
Regression Diagnostics: Identifying Influence Data and Sources of Collinearity
-
-
Belsley, D.1
Kuh, E.2
Welsch, R.3
-
6
-
-
1342266706
-
Self-selection of auditors and audit pricing in private firms
-
Chaney P.K., Jeter D.C., and Shivakumar L. Self-selection of auditors and audit pricing in private firms. The Accounting Review 79 (2004) 51-72
-
(2004)
The Accounting Review
, vol.79
, pp. 51-72
-
-
Chaney, P.K.1
Jeter, D.C.2
Shivakumar, L.3
-
7
-
-
0242679752
-
Client importance, non-audit services, and abnormal accruals
-
Chung H., and Kallapur S. Client importance, non-audit services, and abnormal accruals. The Accounting Review 78 (2003) 931-955
-
(2003)
The Accounting Review
, vol.78
, pp. 931-955
-
-
Chung, H.1
Kallapur, S.2
-
11
-
-
0001413464
-
Two agency-cost explanations of dividends
-
Easterbrook F.H. Two agency-cost explanations of dividends. American Economic Review 74 (1984) 650-659
-
(1984)
American Economic Review
, vol.74
, pp. 650-659
-
-
Easterbrook, F.H.1
-
15
-
-
0001139875
-
Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
-
Francis J.R., and Wilson E.R. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (1988) 663-682
-
(1988)
The Accounting Review
, vol.63
, pp. 663-682
-
-
Francis, J.R.1
Wilson, E.R.2
-
16
-
-
0036990914
-
The relation between auditors' fees for non-audit services and earnings management
-
Frankel R.M., Johnson M.F., and Nelson K.K. The relation between auditors' fees for non-audit services and earnings management. The Accounting Review 77 Suppl. (2002) 71-105
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL
, pp. 71-105
-
-
Frankel, R.M.1
Johnson, M.F.2
Nelson, K.K.3
-
17
-
-
43949176471
-
Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
-
Gaver J.J., and Gaver K.M. Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics 16 (1993) 125-160
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 125-160
-
-
Gaver, J.J.1
Gaver, K.M.2
-
19
-
-
1542608803
-
Discretionary accounting accruals, managers' incentives, and audit fees
-
Gul F.A., Chen C.J.P., and Tsui J.S.L. Discretionary accounting accruals, managers' incentives, and audit fees. Contemporary Accounting Research 20 (2003) 441-464
-
(2003)
Contemporary Accounting Research
, vol.20
, pp. 441-464
-
-
Gul, F.A.1
Chen, C.J.P.2
Tsui, J.S.L.3
-
20
-
-
58049096658
-
-
Gul, F.A., Lai, K.-W., 2002. Insider entrenchment, board leadership structure and market perceptions of earnings management. Working paper, The Hong Kong Polytechnic University.
-
Gul, F.A., Lai, K.-W., 2002. Insider entrenchment, board leadership structure and market perceptions of earnings management. Working paper, The Hong Kong Polytechnic University.
-
-
-
-
21
-
-
0031574542
-
A test of the free cash flow and debt monitoring hypothesis: Evidence from audit pricing
-
Gul F.A., and Tsui J.S.L. A test of the free cash flow and debt monitoring hypothesis: Evidence from audit pricing. Journal of Accounting and Economics 24 (1998) 219-237
-
(1998)
Journal of Accounting and Economics
, vol.24
, pp. 219-237
-
-
Gul, F.A.1
Tsui, J.S.L.2
-
22
-
-
2642512164
-
The effect of capital structure when expected agency costs are extreme
-
Harvey C.R., Lins K.V., and Roper A.H. The effect of capital structure when expected agency costs are extreme. Journal of Financial Economics 74 (2004) 3-30
-
(2004)
Journal of Financial Economics
, vol.74
, pp. 3-30
-
-
Harvey, C.R.1
Lins, K.V.2
Roper, A.H.3
-
23
-
-
0036004049
-
Errors in estimating accruals: implications for empirical research
-
Hribar P., and Collins D.W. Errors in estimating accruals: implications for empirical research. Journal of Accounting Research 40 (2002) 105-134
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 105-134
-
-
Hribar, P.1
Collins, D.W.2
-
24
-
-
0001066475
-
Agency costs of free cash flow, corporate finance, and take-overs
-
Jensen M.C. Agency costs of free cash flow, corporate finance, and take-overs. American Economic Review 76 (1986) 323-329
-
(1986)
American Economic Review
, vol.76
, pp. 323-329
-
-
Jensen, M.C.1
-
25
-
-
44649197264
-
Theory of the firm: managerial behavior, agency costs and ownership structure
-
Jensen M.C., and Meckling W.H. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (1976) 305-360
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
26
-
-
0000876551
-
The market for audit services: evidence from voluntary auditor changes
-
Johnson B.W., and Lys T. The market for audit services: evidence from voluntary auditor changes. Journal of Accounting and Economics 12 (1990) 281-308
-
(1990)
Journal of Accounting and Economics
, vol.12
, pp. 281-308
-
-
Johnson, B.W.1
Lys, T.2
-
27
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones J.J. Earnings management during import relief investigations. Journal of Accounting Research 29 (1991) 193-228
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 193-228
-
-
Jones, J.J.1
-
28
-
-
2442677671
-
Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries
-
Khurana I.K., and Raman K.K. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries. The Accounting Review 79 (2004) 473-495
-
(2004)
The Accounting Review
, vol.79
, pp. 473-495
-
-
Khurana, I.K.1
Raman, K.K.2
-
29
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein A. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (2002) 375-400
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
31
-
-
0000243013
-
Dividend announcements: cash flow signalling vs. free cash flow hypothesis
-
Lang L.H.P., and Litzenberger R. Dividend announcements: cash flow signalling vs. free cash flow hypothesis. Journal of Financial Economics 24 (1989) 181-192
-
(1989)
Journal of Financial Economics
, vol.24
, pp. 181-192
-
-
Lang, L.H.P.1
Litzenberger, R.2
-
32
-
-
0001161944
-
Unionism and wage rates: a simultaneous equation model with qualitative and limited dependent variables
-
Lee L.F. Unionism and wage rates: a simultaneous equation model with qualitative and limited dependent variables. International Economic Review 19 (1978) 415-433
-
(1978)
International Economic Review
, vol.19
, pp. 415-433
-
-
Lee, L.F.1
-
34
-
-
49449125071
-
Determinants of corporate borrowing
-
Myers S.C. Determinants of corporate borrowing. Journal of Financial Economics 5 (1977) 147-175
-
(1977)
Journal of Financial Economics
, vol.5
, pp. 147-175
-
-
Myers, S.C.1
-
35
-
-
84944830772
-
The capital structure puzzle
-
Myers S.C. The capital structure puzzle. Journal of Finance 39 (1984) 575-592
-
(1984)
Journal of Finance
, vol.39
, pp. 575-592
-
-
Myers, S.C.1
-
36
-
-
48549110620
-
Corporate financing and investment decisions when firms have information that investors do not have
-
Myers S.C., and Majluf N.S. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 13 (1984) 187-221
-
(1984)
Journal of Financial Economics
, vol.13
, pp. 187-221
-
-
Myers, S.C.1
Majluf, N.S.2
-
37
-
-
0001165431
-
Auditor switches by failing firms
-
Schwartz K., and Menon K. Auditor switches by failing firms. The Accounting Review 60 (1985) 248-261
-
(1985)
The Accounting Review
, vol.60
, pp. 248-261
-
-
Schwartz, K.1
Menon, K.2
-
38
-
-
0001567118
-
Self-selection bias and the economic consequences of accounting regulation: an application of two-stage switching regressions to SFAS No. 2
-
Shehata M. Self-selection bias and the economic consequences of accounting regulation: an application of two-stage switching regressions to SFAS No. 2. The Accounting Review 66 (1991) 768-787
-
(1991)
The Accounting Review
, vol.66
, pp. 768-787
-
-
Shehata, M.1
-
39
-
-
0000649376
-
The investment opportunity set and accounting procedure choice: preliminary evidence
-
Skinner D.J. The investment opportunity set and accounting procedure choice: preliminary evidence. Journal of Accounting and Economics 16 (1993) 407-446
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 407-446
-
-
Skinner, D.J.1
-
40
-
-
2342505938
-
The investment opportunity set and corporate financing, dividend and compensation policies
-
Smith Jr. C.W., and Watts R.L. The investment opportunity set and corporate financing, dividend and compensation policies. Journal of Financial Economics 32 (1992) 263-292
-
(1992)
Journal of Financial Economics
, vol.32
, pp. 263-292
-
-
Smith Jr., C.W.1
Watts, R.L.2
-
43
-
-
84990397333
-
CEO domination, growth opportunities, and their impact on audit fees
-
Tsui J.S.L., Jaggi B., and Gul F.A. CEO domination, growth opportunities, and their impact on audit fees. Journal of Accounting, Auditing and Finance 16 (2001) 189-208
-
(2001)
Journal of Accounting, Auditing and Finance
, vol.16
, pp. 189-208
-
-
Tsui, J.S.L.1
Jaggi, B.2
Gul, F.A.3
-
44
-
-
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 (1995) 61-91
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 61-91
-
-
Warfield, T.1
Wild, J.2
Wild, K.3
-
45
-
-
84872494936
-
Agency problems, auditing and the theory of the firm: some evidence
-
Watts R.L., and Zimmerman J.L. Agency problems, auditing and the theory of the firm: some evidence. Journal of Law and Economics 26 (1983) 613-634
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 613-634
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
46
-
-
0000095552
-
A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity
-
White H. A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity. Econometrica 48 (1980) 817-838
-
(1980)
Econometrica
, vol.48
, pp. 817-838
-
-
White, H.1
|