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Earnings Management and Corporate Governance in Nigeria
16 references·11 citing·34 second hop
Earnings Management and Corporate Governance in Nigeria (2012)Earnings Management and Corporate Governa…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The financial numbers game: detecting creative accounting practices (2002)The financial numbers game: d…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)The Effects of Corporate Gove…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)ACCRUAL MANAGEMENT TO MEET EA…Financial Accounting Theory (1999)Financial Accounting TheoryEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The use of audit committees for monitoring (1994)The use of audit committees f…Outside directors and the adoption of poison pills (1994)Outside directors and the ado…Do outside directors monitor managers? (1992)Do outside directors monitor …Outside directors, board independence, and shareholder wealth (1990)Outside directors, board inde…Research Design and Methods: A Process Approach (1988)Research Design and Methods: …Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria (2021)Corporate Tax Avoidance, Free…AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT (2021)AUDIT QUALITY, AUDIT COMMITTE…Corporate Governance Research in Nigeria: A Review (2020)Corporate Governance Research…The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies (2019)The moderating effect of inte…IS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT? (2019)IS TAX AGGRESSIVENESS AN INDI…Earnings management in Libyan commercial banks: perceptions of stakeholders (2017)Earnings management in Libyan…The effect of corporate governance mechanisms on earnings management (2016)The effect of corporate gover…Corporate governance and management of earnings: empirical evidence from selected Nigerian-listed companies (2016)Corporate governance and mana…The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan (2015)The Impact of Corporate Gover…Firm Size and Financial Performance: A Determinant of Corporate Governance Disclosure Practices of Nigerian Companies (2015)Firm Size and Financial Perfo…Corporate Goverance Determinants of Earnings Management: Evidence from Nigerian Quoted Companies (2014)Corporate Goverance Determina…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Founding family ownership and the agency cost of debt (2003)Corporate Governance and Accounting Scandals (2005)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2000)Corporate Governance, Board Diversity, and Firm Value (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Outside directors and CEO turnover (1988)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The impact of culture and governance on corporate social reporting (2005)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Financial accounting information and corporate governance (2001)
this work references cited by second hop

References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1990Outside directors, board independence, and shareholder wealth1,930 cited
  • 1992Do outside directors monitor managers?1,558 cited
  • 1994Outside directors and the adoption of poison pills1,162 cited
  • 1999Financial Accounting Theory1,023 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1988Research Design and Methods: A Process Approach846 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments539 cited
  • 2002The financial numbers game: detecting creative accounting practices

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424 cited
  • 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited
  • Cited by

    • 2019The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies61 cited
    • 2019IS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT?46 cited
    • 2016The effect of corporate governance mechanisms on earnings management38 cited
    • 2020Corporate Governance Research in Nigeria: A Review33 cited
    • 2015Firm Size and Financial Performance: A Determinant of Corporate Governance Disclosure Practices of Nigerian Companies29 cited
    • 2016Corporate governance and management of earnings: empirical evidence from selected Nigerian-listed companies28 cited
    • 2021Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria26 cited
    • 2015The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan23 cited
    • 2014Corporate Goverance Determinants of Earnings Management: Evidence from Nigerian Quoted Companies19 cited
    • 2021AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT17 cited
    • 2017Earnings management in Libyan commercial banks: perceptions of stakeholders17 cited