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Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry
16 references·16 citing·36 second hopsampled
Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry (2013)Corporate Governance and Accounting Conse…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Executive compensation (2008)Executive compensationEarnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Chapter 38 Executive compensation (1999)Chapter 38 Executive compensa…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Management ownership and market valuation (1988)Management ownership and mark…Handbook of labor economics (1988)Handbook of labor economicsSeparation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Mergers and the Market for Corporate Control (1965)Mergers and the Market for Co…The moderating role of board gender diversity on the relationship between firm opacity and stock returns (2022)The moderating role of board …Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks (2020)Loan loss provisions and audi…Litigation risk and firm performance: The effect of internal and external corporate governance (2020)Litigation risk and firm perf…Corporate governance and accounting conservatism in Islamic banks (2019)Corporate governance and acco…Abnormally long audit report lags and future stock price crash risk: evidence from China (2019)Abnormally long audit report …Conditional conservatism and labor investment efficiency (2018)Conditional conservatism and …Does managerial ability influence the quality of financial reporting? (2017)Does managerial ability influ…Chair-CEO Generation Gap and Bank Risk-Taking (2017)Chair-CEO Generation Gap and …How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks (2016)How institutional factors and…Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism? (2016)Financial reporting language …Bank transparency and the crisis (2016)Bank transparency and the cri…Advancing the Corporate Governance Research Agenda (2016)Advancing the Corporate Gover…The effects of mandatory IFRS adoption and conditional conservatism on European bank values (2015)The effects of mandatory IFRS…Bank income smoothing, ownership concentration and the regulatory environment (2014)Bank income smoothing, owners…Sharī‘ah risk and corporate governance of Islamic banks (2013)Sharī‘ah risk and corporate g…Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks (2013)Loan loss provisions, bank va…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)Tobin's q, Corporate Diversification, and Firm Performance (1994)Diversification's effect on firm value (1995)A Survey of Corporate Governance (1997)CEO Overconfidence and Corporate Investment (2005)What Matters in Corporate Governance? (2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)The Nature of the Firm (1937)Dynamic capabilities and strategic management (1997)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Law and Finance (1998)Corporate Ownership Around the World (1999)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2008Executive compensation2,390 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1965Mergers and the Market for Corporate Control2,364 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited
  • 1988Handbook of labor economics1,776 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1999Chapter 38 Executive compensation1,569 cited
  • Cited by

    • 2020Litigation risk and firm performance: The effect of internal and external corporate governance110 cited
    • 2017Does managerial ability influence the quality of financial reporting?109 cited
    • 2013Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks103 cited
    • 2018Conditional conservatism and labor investment efficiency103 cited
    • 2016Advancing the Corporate Governance Research Agenda94 cited
    • 2013Sharī‘ah risk and corporate governance of Islamic banks93 cited
    • 2020Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks91 cited
    • 2017Chair-CEO Generation Gap and Bank Risk-Taking78 cited
    • 2014Bank income smoothing, ownership concentration and the regulatory environment57 cited
    • 2016Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?54 cited
    • 2016Bank transparency and the crisis46 cited
    • 2022The moderating role of board gender diversity on the relationship between firm opacity and stock returns42 cited
    • 2015The effects of mandatory IFRS adoption and conditional conservatism on European bank values41 cited
    • 2019Corporate governance and accounting conservatism in Islamic banks36 cited
    • 2016How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks36 cited
    • 2019Abnormally long audit report lags and future stock price crash risk: evidence from China34 cited