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Corporate governance and disclosures on the transition to International Financial Reporting Standards
16 references·16 citing·33 second hopsampled
Corporate governance and disclosures on the transition to International Financial Reporting Standards (2008)Corporate governance and disclosures on t…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…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…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 …Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…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…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and Residual Claims (1983)Agency Problems and Residual …The Informational Role of Warranties and Private Disclosure about Product Quality (1981)The Informational Role of War…Good News and Bad News: Representation Theorems and Applications (1981)Good News and Bad News: Repre…A literature review on corporate governance and ESG research: Emerging trends and future directions (2024)A literature review on corpor…Board characteristics and sustainability performance: empirical evidence from emerging markets (2022)Board characteristics and sus…Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research (2021)Corporate Board Committees an…Managerial ownership, board independence and firm performance (2019)Managerial ownership, board i…Corporate governance and risk disclosure quality: Tunisian evidence (2019)Corporate governance and risk…Women on boards and greenhouse gas emission disclosures (2017)Women on boards and greenhous…IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)IFRS Mandatory disclosures in…Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions (2015)Determinants of voluntary cor…Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014)Corporate social responsibili…Shari'ah disclosures in Malaysian and Indonesian Islamic banks (2013)Shari'ah disclosures in Malay…The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)The Governance Role of Audit …IFRS adoption and analysts’ earnings forecasts: Australian evidence (2010)IFRS adoption and analysts’ e…Corporate governance and voluntary disclosure in Kuwait (2010)Corporate governance and volu…Corporate Governance and Company Performance in Australia (2010)Corporate Governance and Comp…Innate and discretionary accruals quality and corporate governance (2009)Innate and discretionary accr…What Drives TBL Reporting: Good Governance or Threat to Legitimacy? (2008)What Drives TBL Reporting: Go…COUNTERSPECULATION, AUCTIONS, AND COMPETITIVE SEALED TENDERS (1961)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Moral Hazard and Observability (1979)An Analysis of the Principal-Agent Problem (1983)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Theory of Incentives: The Principal-Agent Model (2001)Earnings Management During Import Relief Investigations (1991)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)A Survey of Corporate Governance (1997)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)Theory of Value (1959)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1983Agency Problems and Residual Claims4,877 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
  • 1981Good News and Bad News: Representation Theorems and Applications3,198 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 1999Board meeting frequency and firm performance

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

2,092 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • Cited by

    • 2017Women on boards and greenhouse gas emission disclosures279 cited
    • 2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited
    • 2022Board characteristics and sustainability performance: empirical evidence from emerging markets216 cited
    • 2009Innate and discretionary accruals quality and corporate governance203 cited
    • 2010Corporate Governance and Company Performance in Australia197 cited
    • 2010Corporate governance and voluntary disclosure in Kuwait148 cited
    • 2014Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE)135 cited
    • 2019Corporate governance and risk disclosure quality: Tunisian evidence115 cited
    • 2010IFRS adoption and analysts’ earnings forecasts: Australian evidence114 cited
    • 2019Managerial ownership, board independence and firm performance113 cited
    • 2021Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research113 cited
    • 2008What Drives TBL Reporting: Good Governance or Threat to Legitimacy?109 cited
    • 2013Shari'ah disclosures in Malaysian and Indonesian Islamic banks100 cited
    • 2015IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels100 cited
    • 2024A literature review on corporate governance and ESG research: Emerging trends and future directions96 cited
    • 2015Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions95 cited