Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313503598> ?p ?o ?g. }
- W4313503598 endingPage "103629" @default.
- W4313503598 startingPage "103629" @default.
- W4313503598 abstract "This paper exploits the staggered adoption of anti-recharacterization laws across the U.S. states as quasi-natural experiments to study the role of creditor rights in affecting real earnings management. The empirical findings show that strengthening creditor rights significantly increases real earnings management in nonfinancial firms. This effect is more pronounced for firms with higher distress risk and weaker governance. Our findings are robust to a battery of sensitivity checks and reveal increased real earnings management as an unintended consequence of strengthening creditor rights." @default.
- W4313503598 created "2023-01-06" @default.
- W4313503598 creator A5039384969 @default.
- W4313503598 creator A5063399497 @default.
- W4313503598 creator A5081676508 @default.
- W4313503598 date "2023-05-01" @default.
- W4313503598 modified "2023-09-23" @default.
- W4313503598 title "Creditor rights and real earnings management: Evidence from quasi-natural experiments" @default.
- W4313503598 cites W1894030517 @default.
- W4313503598 cites W1982438007 @default.
- W4313503598 cites W2015835751 @default.
- W4313503598 cites W2096684396 @default.
- W4313503598 cites W2120084007 @default.
- W4313503598 cites W2122915773 @default.
- W4313503598 cites W2142831770 @default.
- W4313503598 cites W2149535930 @default.
- W4313503598 cites W2323290796 @default.
- W4313503598 cites W2555124086 @default.
- W4313503598 cites W2810094550 @default.
- W4313503598 cites W2977429097 @default.
- W4313503598 cites W3012098450 @default.
- W4313503598 cites W3023181463 @default.
- W4313503598 cites W3121238216 @default.
- W4313503598 cites W3121606885 @default.
- W4313503598 cites W3121670479 @default.
- W4313503598 cites W3121786372 @default.
- W4313503598 cites W3121883629 @default.
- W4313503598 cites W3121933403 @default.
- W4313503598 cites W3122132810 @default.
- W4313503598 cites W3122586224 @default.
- W4313503598 cites W3122700645 @default.
- W4313503598 cites W3122718841 @default.
- W4313503598 cites W3123145284 @default.
- W4313503598 cites W3123227524 @default.
- W4313503598 cites W3123423201 @default.
- W4313503598 cites W3124365414 @default.
- W4313503598 cites W3124500498 @default.
- W4313503598 cites W3125677029 @default.
- W4313503598 cites W3125789852 @default.
- W4313503598 cites W3125906709 @default.
- W4313503598 cites W3155386463 @default.
- W4313503598 doi "https://doi.org/10.1016/j.frl.2023.103629" @default.
- W4313503598 hasPublicationYear "2023" @default.
- W4313503598 type Work @default.
- W4313503598 citedByCount "1" @default.
- W4313503598 countsByYear W43135035982023 @default.
- W4313503598 crossrefType "journal-article" @default.
- W4313503598 hasAuthorship W4313503598A5039384969 @default.
- W4313503598 hasAuthorship W4313503598A5063399497 @default.
- W4313503598 hasAuthorship W4313503598A5081676508 @default.
- W4313503598 hasConcept C10138342 @default.
- W4313503598 hasConcept C105795698 @default.
- W4313503598 hasConcept C111472728 @default.
- W4313503598 hasConcept C120527767 @default.
- W4313503598 hasConcept C121955636 @default.
- W4313503598 hasConcept C138885662 @default.
- W4313503598 hasConcept C144133560 @default.
- W4313503598 hasConcept C159091798 @default.
- W4313503598 hasConcept C162324750 @default.
- W4313503598 hasConcept C166052673 @default.
- W4313503598 hasConcept C17744445 @default.
- W4313503598 hasConcept C199539241 @default.
- W4313503598 hasConcept C2776889888 @default.
- W4313503598 hasConcept C2781009383 @default.
- W4313503598 hasConcept C2781426361 @default.
- W4313503598 hasConcept C33923547 @default.
- W4313503598 hasConcept C39389867 @default.
- W4313503598 hasConcept C49630185 @default.
- W4313503598 hasConcept C556758197 @default.
- W4313503598 hasConcept C73283319 @default.
- W4313503598 hasConceptScore W4313503598C10138342 @default.
- W4313503598 hasConceptScore W4313503598C105795698 @default.
- W4313503598 hasConceptScore W4313503598C111472728 @default.
- W4313503598 hasConceptScore W4313503598C120527767 @default.
- W4313503598 hasConceptScore W4313503598C121955636 @default.
- W4313503598 hasConceptScore W4313503598C138885662 @default.
- W4313503598 hasConceptScore W4313503598C144133560 @default.
- W4313503598 hasConceptScore W4313503598C159091798 @default.
- W4313503598 hasConceptScore W4313503598C162324750 @default.
- W4313503598 hasConceptScore W4313503598C166052673 @default.
- W4313503598 hasConceptScore W4313503598C17744445 @default.
- W4313503598 hasConceptScore W4313503598C199539241 @default.
- W4313503598 hasConceptScore W4313503598C2776889888 @default.
- W4313503598 hasConceptScore W4313503598C2781009383 @default.
- W4313503598 hasConceptScore W4313503598C2781426361 @default.
- W4313503598 hasConceptScore W4313503598C33923547 @default.
- W4313503598 hasConceptScore W4313503598C39389867 @default.
- W4313503598 hasConceptScore W4313503598C49630185 @default.
- W4313503598 hasConceptScore W4313503598C556758197 @default.
- W4313503598 hasConceptScore W4313503598C73283319 @default.
- W4313503598 hasLocation W43135035981 @default.
- W4313503598 hasOpenAccess W4313503598 @default.
- W4313503598 hasPrimaryLocation W43135035981 @default.
- W4313503598 hasRelatedWork W1539921135 @default.
- W4313503598 hasRelatedWork W2095331822 @default.
- W4313503598 hasRelatedWork W2112404736 @default.
- W4313503598 hasRelatedWork W2388609409 @default.
- W4313503598 hasRelatedWork W3122100884 @default.