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Does board governance improve the quality of accounting earnings?
16 references·4 citing·31 second hop
Does board governance improve the quality of accounting earnings? (2010)Does board governance improve the quality…Detecting Earnings Management (2012)Detecting Earnings ManagementCEO incentives and earnings management (2004)CEO incentives and earnings m…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Board meeting frequency and firm performance (1999)Board meeting frequency and f…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…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…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…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Busy CEOs and financial reporting quality: evidence from Indonesia (2022)Busy CEOs and financial repor…Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm (2021)Effect of earnings management…Board capital and earnings quality with different controlling shareholders (2020)Board capital and earnings qu…COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PERFORMANCE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE PRACTICES IN BRAZIL (2012)COMPARATIVE ANALYSIS OF ACCOU…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)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)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 Problems and the Theory of the Firm (1980)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)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Financial accounting information and corporate governance (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)
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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
  • 1997A Survey of Corporate Governance16,237 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
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  • 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
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2004Audit Committee Characteristics and Restatements

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1,666 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
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    • 2012COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PERFORMANCE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE PRACTICES IN BRAZIL22 cited
    • 2020Board capital and earnings quality with different controlling shareholders21 cited
    • 2022Busy CEOs and financial reporting quality: evidence from Indonesia16 cited
    • 2021Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm15 cited