Concepedia

Earnings-based Financing

Earnings-Based Financing is a financial strategy, within the genus of internal financing methods, that specifically utilizes a firm’s retained earnings—cumulative profits not distributed as dividends—as the primary source of capital for investment, growth, or operational activities, thereby distinguishing it from external financing mechanisms or dividend-based funding approaches.

77

Publications

6K

Citations

158

Authors

126

Institutions

Publications per year

2017–2026

20

Parents

Publications

77

Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies

Jennifer J. Gaver, Kenneth M. Gaver · Journal of Accounting and Economics · 1993 · 1.3K citations

, , +17

Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence

Hsiang‐Lin Chih, Chung‐Hua Shen, Feng‐Ching Kang · Journal of Business Ethics · 2007 · 608 citations

, , +17

Political cost incentives for earnings management in the cable television industry

Kimberly G. Key · Journal of Accounting and Economics · 1997 · 278 citations

, , +14

Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?

Suzanne G. Morsfield, Christine E.L. Tan · The Accounting Review · 2006 · 238 citations

, , +13

The Investment Oppotunity set and Corporate Financing, Dividend and Compensation Policies

Conrad Smith, Ross L. Watts · RePEc: Research Papers in Economics · 1992 · 203 citations

, , +16

1–5 of 77

Authors

158

  1. BA
    Brian Adams

    University of Pittsburgh, United States

    2 publications · 55 citations

    2

    h-index

  2. DC
    Daniel Cohen

    Vanderbilt University, United States

    2 publications · 58 citations

    2

    h-index

  3. RD
    Robert DeYoung

    University of Kansas, United States

    2 publications · 140 citations

    2

    h-index

  4. TP
    Tod Perry

    Indiana University – Purdue University Indianapolis, United States

    2 publications · 55 citations

    2

    h-index

  5. TD
    Thomas Drechsel

    University of Maryland, College Park, United States

    2 publications · 77 citations

    2

    h-index

1–5 of 158

Institutions

126

  1. University of Maryland, College Park

    College Park, United States

    3 h-index

    6 publications

    217 citations

  2. University of Portland

    Portland, United States

    2 h-index

    2 publications

    55 citations

  3. Escola Brasileira de Administração Pública e de Empresas

    Rio de Janeiro, Brazil

    2 h-index

    3 publications

    98 citations

  4. Shanghai University of Finance and Economics

    Shanghai, China

    2 h-index

    2 publications

    284 citations

  5. New York University

    New York, United States

    2 h-index

    2 publications

    37 citations

  6. Hitotsubashi University

    Tokyo, Japan

    2 h-index

    4 publications

    72 citations

  7. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    3 publications

    116 citations

  8. University of Nebraska–Lincoln

    Lincoln, United States

    2 h-index

    3 publications

    332 citations

1–8 of 126

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 470 citations

    10

    h-index

  2. Journal of Accounting and Economics

    4 publications · 1.8K citations

    4

    h-index

  3. Journal of Banking & Finance

    3 publications · 281 citations

    3

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 3 publications · 236 citations

    3

    h-index

  5. Journal of Islamic accounting and business research

    JIABR · 2 publications · 44 citations

    2

    h-index

1–5