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Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management
16 references·5 citing·35 second hopsampled
Board Member Characteristics and Ownership Structure Impacts on Real Earnings Management (2015)Board Member Characteristics and Ownershi…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…The economic implications of corporate financial reporting (2005)The economic implications of …CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)Boards of Directors and Firm …Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)Boards of Directors and Firm …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…The relation between earnings and cash flows (1998)The relation between earnings…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The impact of board characteristics on earnings management (2021)The impact of board character…Board capital and earnings quality with different controlling shareholders (2020)Board capital and earnings qu…The effect of earnings management on the reputation of family and non-family firms (2019)The effect of earnings manage…Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management (2019)Corporate Governance Mechanis…Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria (2017)Ownership Structure and Earni…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)A resource‐based view of the firm (1984)Social Capital in the Creation of Human Capital (1988)Resource Dependence Theory: A Review (2009)The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)Institutional Complexity and Organizational Responses (2011)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 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
  • 2003Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives3,311 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
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2003Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives2,149 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

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1,932 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • Cited by

    • 2019The effect of earnings management on the reputation of family and non-family firms37 cited
    • 2021The impact of board characteristics on earnings management31 cited
    • 2019Corporate Governance Mechanisms, Whistle-Blowing Policy and Real Earnings Management27 cited
    • 2017Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria25 cited
    • 2020Board capital and earnings quality with different controlling shareholders21 cited