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The Effects of Board Characteristics on Earnings Management around Australian CEO Changes
16 references·5 citing·31 second hopsampled
The Effects of Board Characteristics on Earnings Management around Australian CEO Changes (2006)The Effects of Board Characteristics on E…Detecting Earnings Management (2012)Detecting Earnings ManagementEarnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Financial accounting information and corporate governance (2001)Financial accounting informat…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…NUMBER OF DIRECTORS AND FINANCIAL PERFORMANCE: A META-ANALYSIS. (1999)NUMBER OF DIRECTORS AND FINAN…Larger board size and decreasing firm value in small firms (1998)Larger board size and decreas…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Stock prices and top management changes (1988)Stock prices and top manageme…Outside directors and CEO turnover (1988)Outside directors and CEO tur…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…Managerial ability and informative earnings management: the role of CEO-commissioner relationship and board independence (2022)Managerial ability and inform…Earnings Management, Board Composition and Earnings Persistence in Emerging Market (2022)Earnings Management, Board Co…Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives? (2018)Gender differences and manage…Exploring the Moderating Role of Growth Options on the Relation between Board Characteristics and Management Earnings Forecasts (2013)Exploring the Moderating Role…Earnings Management in Australian Corporations (2011)Earnings Management in Austra…Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)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)Law and Finance (1998)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)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)Performance matched discretionary accrual measures (2005)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)A Survey of Corporate Governance (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

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
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1988Outside directors and CEO turnover4,251 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
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2001Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature2,499 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1998Larger board size and decreasing firm value in small firms2,200 cited

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

1999
NUMBER OF DIRECTORS AND FINANCIAL PERFORMANCE: A META-ANALYSIS.
1,768 cited
  • 1988Stock prices and top management changes1,572 cited
  • Cited by

    • 2018Gender differences and managerial earnings forecast bias: Are female executives less overconfident than male executives?31 cited
    • 2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
    • 2011Earnings Management in Australian Corporations30 cited
    • 2022Managerial ability and informative earnings management: the role of CEO-commissioner relationship and board independence24 cited
    • 2013Exploring the Moderating Role of Growth Options on the Relation between Board Characteristics and Management Earnings Forecasts18 cited