Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Management Going‐concern Disclosures: Impact of Corporate Governance and Auditor Reputation

16 references·16 citing·34 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
1990Basic Content Analysis7,746 cited
2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1996Higher market valuation of companies with a small board of directors6,614 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
1990Additional evidence on equity ownership and corporate value4,311 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
2008Do Managers Withhold Bad News?2,191 cited
1990Basic content analysis, 2nd ed.1,602 cited
1988Ownership structure and voting on antitakeover amendments1,600 cited
1989Firm characteristics and analyst following1,535 cited
1997Leadership structure: Separating the CEO and Chairman of the Board1,529 cited
1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

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

1,306 cited

1998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory1,219 cited

Cited by

2021“Stiff Business Headwinds and Uncharted Economic Waters”: The Use of Euphemisms in Earnings Conference Calls57 cited
2009Measuring Qualitative Information in Capital Markets Research57 cited
2018The efficiency of corporate boards and firms’ audit fees: the case of the FTSE financial institutions49 cited
2016Forecasting Oil Price Trends with Sentiment of Online News Articles48 cited
2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis46 cited
2008Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based40 cited
2020Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms37 cited
2017Forecasting Oil Price Trends with Sentiment of Online News Articles35 cited
2016Corporate governance and cost of capital: evidence from Pakistani listed firms21 cited
2021Predicting future financial performance of banks from management’s tone in the textual disclosures20 cited
2020Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?18 cited
2010Multi‐risk level examination of going concern modifications17 cited
2019Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies17 cited
2021Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms17 cited
2019The effects of problem severity and recovery strategy on managers’ going concern judgments and decisions16 cited
2015Say it again Sam: the information content of corporate conference calls15 cited