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Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico
16 references·16 citing·32 second hopsampled
Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico (2009)Board of director characteristics and ear…Detecting Earnings Management (2012)Detecting Earnings ManagementFounding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…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…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Production, Information Costs and Economic Organization (1996)Production, Information Costs…Detecting Earnings Management. (1995)Detecting Earnings Management.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…Earnings quality and firm valuation: evidence from several European countries (2023)Earnings quality and firm val…Diversity of Shari’ah supervisory board and the performance of Islamic banks: evidence from an emerging economy of Pakistan (2023)Diversity of Shari’ah supervi…ESG disclosure, board diversity and ownership: Did the revolution make a difference in Egypt? (2022)ESG disclosure, board diversi…Earnings Management, Board Composition and Earnings Persistence in Emerging Market (2022)Earnings Management, Board Co…Corporate social responsibility and earnings quality in family firms (2022)Corporate social responsibili…The impact of IFRS on earnings management: evidence from Mexico (2021)The impact of IFRS on earning…Characteristics of auditors’ non-audit services and accruals quality in Malaysia (2020)Characteristics of auditors’ …Do diligent independent directors restrain earnings management practices? Indian lessons for the global world (2019)Do diligent independent direc…Differential market valuations of board busyness across alternative banking models (2019)Differential market valuation…Earnings Management in Developing Countries. the Case of Brazilian Real Estate Industry (2018)Earnings Management in Develo…The effect of family control on value and risk-taking in Mexico: A socioemotional wealth approach (2017)The effect of family control …Corporate governance in family businesses from Latin America, Spain and Portugal (2016)Corporate governance in famil…ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE (2014)ASSESSING THE IMPACT OF IFRS …The Impact of Audit Committee Characteristics on the Performance: Evidence from Jordan (2013)The Impact of Audit Committee…Determinants of Voluntary Executive Stock Option Disclosure in Brazil (2011)Determinants of Voluntary Exe…Earnings Quality and Corporate Governance Following the Implementation of Malaysian Code of Corporate Governance (2010)Earnings Quality and Corporat…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Dimensionalizing Cultures: The Hofstede Model in Context (2011)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)International Accounting Standards and Accounting Quality (2008)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)Equilibrium Unemployment as a Worker Discipline Device (1986)Property Rights and the Nature of the Firm (1990)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)Earnings Management through Real Activities Manipulation (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)
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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
  • 1996Production, Information Costs and Economic Organization9,565 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 2012Detecting Earnings Management3,821 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2001Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature2,499 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

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1,358 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • Cited by

    • 2013The Impact of Audit Committee Characteristics on the Performance: Evidence from Jordan73 cited
    • 2010Earnings Quality and Corporate Governance Following the Implementation of Malaysian Code of Corporate Governance51 cited
    • 2017The effect of family control on value and risk-taking in Mexico: A socioemotional wealth approach50 cited
    • 2019Do diligent independent directors restrain earnings management practices? Indian lessons for the global world48 cited
    • 2019Differential market valuations of board busyness across alternative banking models46 cited
    • 2023Diversity of Shari’ah supervisory board and the performance of Islamic banks: evidence from an emerging economy of Pakistan40 cited
    • 2011Determinants of Voluntary Executive Stock Option Disclosure in Brazil34 cited
    • 2022ESG disclosure, board diversity and ownership: Did the revolution make a difference in Egypt?31 cited
    • 2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
    • 2022Corporate social responsibility and earnings quality in family firms28 cited
    • 2021The impact of IFRS on earnings management: evidence from Mexico26 cited
    • 2018Earnings Management in Developing Countries. the Case of Brazilian Real Estate Industry21 cited
    • 2014ASSESSING THE IMPACT OF IFRS ADAPTATION ON EARNINGS MANAGEMENT: AN EMERGING MARKET PERSPECTIVE21 cited
    • 2016Corporate governance in family businesses from Latin America, Spain and Portugal21 cited
    • 2023Earnings quality and firm valuation: evidence from several European countries16 cited
    • 2020Characteristics of auditors’ non-audit services and accruals quality in Malaysia16 cited