Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions

By Peter D. Wysocki. 2004

128 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d93422686cb71ff6db09f879903cd9363b4ec2a2

How researchers see this paper

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

In Accounting

In Strategy and Management

Citations in the corpus

Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008, background): “In response to the criticisms, a growing number of studies are relying on an aggregate measure of earnings management behaviour, as developed by Leuz et al. (2003) (e.g. Lang et al., 2003, 2006; Wysocki, 2004; Burgstahler et al., 2006).”
New institutional accounting and IFRS (2011, unknown): “For example, Wysocki (2004) presents evidence that suggests that tax compliance is an endogenous outcome of other institutional factors.”
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006, unknown): “Moreover, recent studies using these proxies suggest that they yield country rankings that are consistent with widespread perceptions of earnings informativeness, and that they behave in a plausible fashion (e.g., Lang et al. 2003, 2005; Wysocki 2004).”
Do Foreigners Invest Less in Poorly Governed Firms (2009, methodology): “First, following Haw et al. (2004) and Wysocki (2004), we compute the time-series median magnitude of accruals relative to the cash flow from operations.”
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection (2015, unknown): “Earnings management is affected not only by the factors relating to each manager and firm but also by institutional factors such as laws, market mechanisms, and regulations (Wysocki, 2004).”
Earnings attributes and investor-protection: International evidence (2006, background): “Our results are robust across the following alternative specifications: (1) using ranktransformed, rather than raw, investor-protection variables; (2) scaling the accounting variables by average, rather than lagged, total assets; (3) excluding change in taxes payable in the computation of accruals; ”
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, unknown): “discretionary accruals in a cross-country study, as the number of industry observations per country was likely to be quite small (Francis and Wang 2008; Wysocki 2004; Meuwissen et al. 2005).”
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “…or whether other correlated institutional factors provide incentives o increase reporting quality that also lead to greater observed tax compliance Wysocki 2004 . learly, there are a number of strong institutions in the United States outside the tax system, such s the well-functioning legal…”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “On the other hand, it is unclear whether tax enforcement leads to better financial reporting outcomes, or whether other (correlated) institutional factors provide incentives to increase reporting quality that also lead to greater observed tax compliance (Wysocki, 2004).”