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The effect of the board structure on earnings management: evidence from Portugal
16 references·16 citing·30 second hopsampled
The effect of the board structure on earnings management: evidence from Portugal (2011)The effect of the board structure on earn…Detecting Earnings Management (2012)Detecting Earnings ManagementCEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings 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…Corporate Ownership Around the World (1999)Corporate Ownership Around th…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.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…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…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Inventory Turnover and Firm Profitability: A Saudi Arabian Investigation (2023)Inventory Turnover and Firm P…Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy (2022)Does the CEO’s financial and …Do the characteristics of the board chairman have an effect on corporate performance? Empirical evidence from Saudi Arabia (2022)Do the characteristics of the…Financial reporting quality and the effects of CFO gender and board gender diversity (2021)Financial reporting quality a…The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment (2020)The influence of corporate go…The board chairman’s characteristics and financial stability of Malaysian-listed firms (2020)The board chairman’s characte…Audit committee chairman characteristics and earnings management (2019)Audit committee chairman char…Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia (2018)Factors Eliciting Corporate F…Board characteristics and firm value for Indian companies (2018)Board characteristics and fir…Board of directors characteristics and performance in family firms and under the crisis (2017)Board of directors characteri…Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System (2017)Audit Committees and Earnings…Corporate governance mechanisms and accounting information quality of listed firms in Ghana (2016)Corporate governance mechanis…Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan (2015)Impact of Firm Size on Earnin…How Effective is Board Independence to the Monitoring of Earnings Manipulation? (2015)How Effective is Board Indepe…Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil (2014)Effects of Board of Directors…The impact of audit committee existence and external audit on earnings management (2013)The impact of audit committee…Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)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)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)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)Legal Determinants of External Finance (1997)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
  • 1999Corporate Ownership Around the World10,565 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
  • 1995Detecting Earnings Management.6,532 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 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
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?

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2,636 cited
  • 2004CEO incentives and earnings management2,270 cited
  • Cited by

    • 2017Board of directors characteristics and performance in family firms and under the crisis108 cited
    • 2020The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment96 cited
    • 2015Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan92 cited
    • 2018Board characteristics and firm value for Indian companies81 cited
    • 2019Audit committee chairman characteristics and earnings management70 cited
    • 2013The impact of audit committee existence and external audit on earnings management63 cited
    • 2018Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia63 cited
    • 2014Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil52 cited
    • 2021Financial reporting quality and the effects of CFO gender and board gender diversity47 cited
    • 2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
    • 2017Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System35 cited
    • 2020The board chairman’s characteristics and financial stability of Malaysian-listed firms35 cited
    • 2015How Effective is Board Independence to the Monitoring of Earnings Manipulation?32 cited
    • 2022Do the characteristics of the board chairman have an effect on corporate performance? Empirical evidence from Saudi Arabia31 cited
    • 2016Corporate governance mechanisms and accounting information quality of listed firms in Ghana30 cited
    • 2023Inventory Turnover and Firm Profitability: A Saudi Arabian Investigation29 cited