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Corporate Governance Compliance and Discretionary Accruals: New Zealand Evidence
16 references·0 citing·26 second hop
Corporate Governance Compliance and Discretionary Accruals: New Zealand Evidence (2013)Corporate Governance Compliance and Discr…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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)Agency Problems and the Theory of the Firm (1980)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited

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  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
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