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Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model
16 references·9 citing·36 second hopsampled
Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model (2013)Does corporate governance affect the rela…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…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…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…The quality of government (1999)The quality of governmentCorporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Firm Performance and Mechanis…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Management ownership and market valuation (1988)Management ownership and mark…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship? (2023)Women on boards, firm earning…RETRACTED ARTICLE: Institutional Investor Information Competition and Accounting Information Transparency: Implications for Financial Markets and Corporate Governance in China (2023)RETRACTED ARTICLE: Institutio…Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region (2023)Firm Performance, Corporate S…Earnings management and sustainability assurance: The moderating role of CSR committee (2023)Earnings management and susta…Corporate governance mechanisms and earnings management: The moderating role of female directors (2023)Corporate governance mechanis…The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)The impact of mandatory adopt…Effect of Real Earnings Management on Firm Performance: Evidence from India (2021)Effect of Real Earnings Manag…Corporate Governance Quality, Ownership Structure, Agency Costs and Firm Performance. Evidence from an Emerging Economy (2020)Corporate Governance Quality,…Earnings quality and internal control in bank-dominated corporate governance (2019)Earnings quality and internal…Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Determinants of corporate borrowing (1977)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)The Logic of Collective Action. (1966)Foundations of social theory (1990)Making democracy work: civic traditions in modern Italy (1993)Fractionalization (2003)Does Culture Affect Economic Outcomes? (2006)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)The Nature of the Firm (1937)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)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)On the use of instrumental variables in accounting research (2009)Legal Determinants of External Finance (1997)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 1999The quality of government5,695 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders

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2,809 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • Cited by

    • 2023Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region59 cited
    • 2020Corporate Governance Quality, Ownership Structure, Agency Costs and Firm Performance. Evidence from an Emerging Economy57 cited
    • 2023Corporate governance mechanisms and earnings management: The moderating role of female directors43 cited
    • 2023Women on boards, firm earnings management (EM) and performance nexus: does gender diversity moderate the EM–performance relationship?36 cited
    • 2023Earnings management and sustainability assurance: The moderating role of CSR committee36 cited
    • 2019Earnings quality and internal control in bank-dominated corporate governance31 cited
    • 2023RETRACTED ARTICLE: Institutional Investor Information Competition and Accounting Information Transparency: Implications for Financial Markets and Corporate Governance in China30 cited
    • 2021The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study23 cited
    • 2021Effect of Real Earnings Management on Firm Performance: Evidence from India21 cited