Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly
By S. Kothari, Elena Loutskina, Valeri V. Nikolaev. 2006
116 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/bc4b25b621f0624cb26e10db6acc05b2206fb640
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Mai Iskandar-Datta
- Vivek Singh
- Sudip Datta
- Breno Schmidt
- Hernán Ortiz-Molina
- Vahap Bülent Uysal
- Massimo Massa
- José-Miguel Gaspar
In Finance
- Mai Iskandar-Datta
- Vivek Singh
- Sudip Datta
- Breno Schmidt
- Hernán Ortiz-Molina
- Vahap Bülent Uysal
- Massimo Massa
- José-Miguel Gaspar
Citations in the corpus
- Product market power, industry structure, and corporate earnings management (2013, methodology): “This is currently the accepted and popular methodology for capturing accruals management in the literature (see e.g. Bartov et al., 2001; Kothari et al., 2006).”
- Earnings Management, Corporate Governance, and True Financial Performance (2006, unknown): “1 Institutional Ownership McConnell and Servaes (1990), Nesbitt (1994), Smith (1996), Del Guercio and Hawkins (1999), and Hartzell and Starks (2003) have found evidence that corporate monitoring by institutional investors can constrain managers’ behavior.”