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Family firms and earnings management in Taiwan: Influence of corporate governance
16 references·16 citing·32 second hopsampled
Family firms and earnings management in Taiwan: Influence of corporate governance (2014)Family firms and earnings management in T…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)TOWARD A STEWARDSHIP THEORY O…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate governance and earnings management: Evidence from Vietnamese listed firms (2023)Corporate governance and earn…Environmental, social and governance disclosure’s impacts on earnings management: Family versus non-family firms (2022)Environmental, social and gov…Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France (2021)Earnings management, financia…Related party transactions and earnings management in Jordan: the role of ownership structure (2020)Related party transactions an…Female board directorship and earnings management (2020)Female board directorship and…Family ownership concentration and real earnings management: Empirical evidence from an emerging market (2020)Family ownership concentratio…Does audit quality influence earnings management in emerging markets? Evidence from Jordan (2020)Does audit quality influence …Corporate social responsibility, family ownership and earnings management: the case of Indonesia (2020)Corporate social responsibili…Board gender diversity, corporate governance, and earnings management (2019)Board gender diversity, corpo…Audit committee chairman characteristics and earnings management (2019)Audit committee chairman char…Political connections, family firms and earnings quality (2018)Political connections, family…Do dimensions of corporate social responsibility affect earnings management? (2018)Do dimensions of corporate so…Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan (2018)Do Big Four Auditors Always P…Earnings Management and CSR Disclosure. Family vs. Non-Family Firms (2017)Earnings Management and CSR D…Earnings management in family firms: current state of knowledge and opportunities for future research (2016)Earnings management in family…Corporate governance ratings on listed companies: An institutional perspective in Latin America (2016)Corporate governance ratings …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Cultures and Organizations: Software of the Mind. (1993)Motivation and Personality (1997)Bad Management Theories Are Destroying Good Management Practices (2005)What We Know and Don’t Know About Corporate Social Responsibility (2012)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)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)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)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)A Survey of Corporate Governance (1997)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT5,371 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns

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3,563 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • Cited by

    • 2019Board gender diversity, corporate governance, and earnings management172 cited
    • 2017Earnings Management and CSR Disclosure. Family vs. Non-Family Firms118 cited
    • 2018Political connections, family firms and earnings quality112 cited
    • 2023Corporate governance and earnings management: Evidence from Vietnamese listed firms111 cited
    • 2020Corporate social responsibility, family ownership and earnings management: the case of Indonesia101 cited
    • 2020Family ownership concentration and real earnings management: Empirical evidence from an emerging market97 cited
    • 2022Environmental, social and governance disclosure’s impacts on earnings management: Family versus non-family firms96 cited
    • 2018Do dimensions of corporate social responsibility affect earnings management?79 cited
    • 2020Related party transactions and earnings management in Jordan: the role of ownership structure78 cited
    • 2016Earnings management in family firms: current state of knowledge and opportunities for future research77 cited
    • 2020Does audit quality influence earnings management in emerging markets? Evidence from Jordan76 cited
    • 2020Female board directorship and earnings management76 cited
    • 2018Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan74 cited
    • 2016Corporate governance ratings on listed companies: An institutional perspective in Latin America71 cited
    • 2019Audit committee chairman characteristics and earnings management70 cited
    • 2021Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France66 cited