SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Influence of Internal Governance Mechanisms on Accounting Conservatism
16 references·7 citing·37 second hop
The Influence of Internal Governance Mechanisms on Accounting Conservatism (2014)The Influence of Internal Governance Mech…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Information Role of Conservatism (2008)The Information Role of Conse…The contracting benefits of accounting conservatism to lenders and borrowers (2007)The contracting benefits of a…Board size and the variability of corporate performance (2007)Board size and the variabilit…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data (1998)Consistent Covariance Matrix …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Leadership structure: Separating the CEO and Chairman of the Board (1997)Leadership structure: Separat…Detecting Earnings Management. (1995)Detecting Earnings Management.The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance (2023)Corporate governance in Kuwai…Audit committee effectiveness and company performance: Evidence from Egypt (2021)Audit committee effectiveness…Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi (2019)Pengaruh Corporate Governance…Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials (2018)Board Composition and Account…Exploring the relation between corporate reporting and corporate governance effectiveness (2017)Exploring the relation betwee…Committee on board: Does it matter? A study of Indonesian Sharia-listed firms (2017)Committee on board: Does it m…Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable (2017)Audit Committee Accounting Ex…Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Boards: Does one size fit all☆ (2007)Endogeneity and the dynamics of internal corporate governance (2012)The theory and practice of econometrics (1986)A panel project on purchasing power parity: Mean reversion within and between countries (1996)The overvaluation of purchasing power parity (1998)Testing for Cross-Sectional Dependence in Panel-Data Models (2006)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Effect of foreign direct investments, economic development and energy consumption on greenhouse gas emissions in developing countries (2018)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)A Survey of Corporate Governance (1997)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1998Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data6,815 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 1997Leadership structure: Separating the CEO and Chairman of the Board1,529 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2007Board size and the variability of corporate performance1,208 cited
  • 2008The Information Role of Conservatism1,115 cited

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

  • 2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited
  • Cited by

    • 2017Exploring the relation between corporate reporting and corporate governance effectiveness48 cited
    • 2021Audit committee effectiveness and company performance: Evidence from Egypt27 cited
    • 2017Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable20 cited
    • 2018Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials19 cited
    • 2017Committee on board: Does it matter? A study of Indonesian Sharia-listed firms16 cited
    • 2023Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance14 cited
    • 2019Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi14 cited