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Corporate governance and the quality of accounting earnings: a Canadian perspective
16 references·16 citing·27 second hopsampled
Corporate governance and the quality of accounting earnings: a Canadian perspective (2006)Corporate governance and the quality of a…Detecting Earnings Management (2012)Detecting Earnings ManagementThe market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…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…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …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…Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Firm Performance and Mechanis…Firms, Contracts, and Financial Structure (1995)Firms, Contracts, and Financi…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Management ownership and market valuation (1988)Management ownership and mark…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Investment efficiency and corporate governance: evidence from Asian listed firms (2021)Investment efficiency and cor…The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR (2020)The effect of earnings qualit…Does audit quality influence earnings management in emerging markets? Evidence from Jordan (2020)Does audit quality influence …Corporate social responsibility and earnings management in the EU: a panel data analysis approach (2020)Corporate social responsibili…The Quality of Accounting Information: Relevance or Value-Relevance? (2019)The Quality of Accounting Inf…Corporate governance and payout policy: evidence from India (2019)Corporate governance and payo…Board independence, earnings management and the moderating effect of family ownership in Jordan (2018)Board independence, earnings …Measuring fraud and earnings management by a case of study: Evidence from an international family business (2017)Measuring fraud and earnings …Institutional Ownership Type and Earnings Quality: Evidence from Iran (2016)Institutional Ownership Type …PENGARUH TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN STRUKTUR KEPEMILIKAN TERHADAP PERSISTENSI LABA (2012)PENGARUH TATA KELOLA PERUSAHA…Board of directors' independence and executive compensation disclosure transparency (2011)Board of directors' independe…The Effects of Corporate Governance on Earnings Quality: Evidence from Iran (2010)The Effects of Corporate Gove…The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK (2010)The effectiveness of corporat…Earnings Quality and Corporate Governance Following the Implementation of Malaysian Code of Corporate Governance (2010)Earnings Quality and Corporat…The relationship among board of director characteristics, corporate social performance and corporate financial performance (2009)The relationship among board …Board of directors' governance challenges and earnings management (2009)Board of directors' governanc…The Problem of Social Cost (1960)Corporate financing and investment decisions when firms have information that investors do not have (1984)Investor protection and corporate governance (2000)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)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)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)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)Experimental and Quasi-Experimental Designs for Research (1963)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Legal Determinants of External Finance (1997)
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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
  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1995Firms, Contracts, and Financial Structure4,671 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders2,809 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited

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1994
Debt covenant violation and manipulation of accruals
2,773 cited

Cited by

  • 2009The relationship among board of director characteristics, corporate social performance and corporate financial performance129 cited
  • 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited
  • 2020Does audit quality influence earnings management in emerging markets? Evidence from Jordan76 cited
  • 2009Board of directors' governance challenges and earnings management76 cited
  • 2019Corporate governance and payout policy: evidence from India72 cited
  • 2017Measuring fraud and earnings management by a case of study: Evidence from an international family business58 cited
  • 2020Corporate social responsibility and earnings management in the EU: a panel data analysis approach56 cited
  • 2018Board independence, earnings management and the moderating effect of family ownership in Jordan53 cited
  • 2016Institutional Ownership Type and Earnings Quality: Evidence from Iran51 cited
  • 2010Earnings Quality and Corporate Governance Following the Implementation of Malaysian Code of Corporate Governance51 cited
  • 2011Board of directors' independence and executive compensation disclosure transparency43 cited
  • 2021Investment efficiency and corporate governance: evidence from Asian listed firms39 cited
  • 2020The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR39 cited
  • 2019The Quality of Accounting Information: Relevance or Value-Relevance?35 cited
  • 2012PENGARUH TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN STRUKTUR KEPEMILIKAN TERHADAP PERSISTENSI LABA30 cited
  • 2010The Effects of Corporate Governance on Earnings Quality: Evidence from Iran29 cited