Debt, diversification and earnings management

By Gonzalo Rodríguez-Pérez, Stefan van Hemmen. 2010

151 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4989e9b6f7baf3d874e577c68a80189842420cda

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Ebraheem Saleem Salem Alzoubi
2. Seraina C. Anagnostopoulou
3. Andrianos E. Tsekrekos

In Strategy and Management

1. Ebraheem Saleem Salem Alzoubi
2. Seraina C. Anagnostopoulou
3. Andrianos E. Tsekrekos

Citations in the corpus

• Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “Particular research reported a significant negative relationship between earnings management and debt (Rodríguez-Pérez & Hemmen, 2010; Zhong, Gribbin, & Zheng, 2007).”
• The effect of financial leverage on real and accrual-based earnings management (2017, background): “In the system (2), leverage Levi,t is defined following Roychowdhury (2006) and Dimitrov and Jain (2008) as the sum of short- and long-term debt, scaled by total assets, ((#34 +#9)/”
• The effect of IFRS on earnings management in Brazilian non-financial public companies (2014, background): “’ The intentional manipulation of accounting information occurs when managers look to trick investors (Watts and Zimmerman, 1986). According to Christie and Zimmerman (1994), managers' choices can be done in an efficient way, where the firm's value is maximized, or intentionally privilege their own ”