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The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe
16 references·8 citing·36 second hop
The Effects of Compensation and Board Quality on Non-GAAP Disclosures in Europe (2013)The Effects of Compensation and Board Qua…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…The effects of corporate governance on firms’ credit ratings (2006)The effects of corporate gove…Corporate governance and firm valuation (2006)Corporate governance and firm…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation (2005)To Steal or Not to Steal: Fir…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Leadership structure: Separating the CEO and Chairman of the Board (1997)Leadership structure: Separat…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Performance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Do High-Quality Auditors Improve Non-GAAP Reporting? (2022)Do High-Quality Auditors Impr…CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure (2021)CEO Pay Components and Aggres…Can short sellers constrain aggressive non-GAAP reporting? (2021)Can short sellers constrain a…Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions (2020)Executive Compensation and Fi…The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures (2018)The Value Relevance of IFRS E…Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity (2018)Non-GAAP Earnings Disclosures…Non-GAAP earnings: international overview and suggestions for future research (2017)Non-GAAP earnings: internatio…Beyond earnings: do EBITDA reporting and governance matter for market participants? (2017)Beyond earnings: do EBITDA re…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Earnings Management During Import Relief Investigations (1991)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)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)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Law and Finance (1998)The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)Assurance on Sustainability Reports: An International Comparison (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)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)The Pricing of Options and Corporate Liabilities (1973)The Cross-Section of Expected Stock Returns (1992)Corporate Governance and Firm Performance (2007)Higher market valuation of companies with a small board of directors (1996)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does governance travel around the world? Evidence from institutional investors (2010)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)
this work references cited by second hop

References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2008What Matters in Corporate Governance?2,903 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited
  • 2005To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation1,583 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 1997Leadership structure: Separating the CEO and Chairman of the Board1,529 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2006

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The effects of corporate governance on firms’ credit ratings
1,320 cited
  • 2006Corporate governance and firm valuation1,283 cited
  • Cited by

    • 2022Do High-Quality Auditors Improve Non-GAAP Reporting?41 cited
    • 2017Non-GAAP earnings: international overview and suggestions for future research34 cited
    • 2017Beyond earnings: do EBITDA reporting and governance matter for market participants?33 cited
    • 2021Can short sellers constrain aggressive non-GAAP reporting?31 cited
    • 2021CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure29 cited
    • 2018The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures23 cited
    • 2020Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions21 cited
    • 2018Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity20 cited