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Corporate governance and earnings management at large U.S. bank holding companies
16 references·16 citing·34 second hopsampled
Corporate governance and earnings management at large U.S. bank holding companies (2009)Corporate governance and earnings managem…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…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…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…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…Performance Pay and Top-Management Incentives (1990)Performance Pay and Top-Manag…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Risk, Return, and Equilibrium: Empirical Tests (1973)Risk, Return, and Equilibrium…Board gender diversity and ESG decoupling: Does religiosity matter? (2023)Board gender diversity and ES…The relationship between environmental, social, and financial performance in the banking sector: A European study (2021)The relationship between envi…Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Do audit committee attributes…Women on boards and bank earnings management: From zero to hero (2019)Women on boards and bank earn…The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms (2017)The Impact of Audit Committee…Relationships between eco-innovation and financial performance – evidence from publicly traded companies in Poland and Hungary (2014)Relationships between eco-inn…Bank Earnings Management and Tail Risk during the Financial Crisis (2014)Bank Earnings Management and …Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba (2013)Pengaruh Faktor Good Corporat…Journal of Financial Services Research (2013)Journal of Financial Services…Does board structure in banks really affect their performance? (2013)Does board structure in banks…Board characteristics and Chinese bank performance (2013)Board characteristics and Chi…The effect of audit committee characteristics on intellectual capital disclosure (2012)The effect of audit committee…Did Good Corporate Governance Improve Bank Performance during the Financial Crisis? (2011)Did Good Corporate Governance…Governance: a review and synthesis of the literature (2010)Governance: a review and synt…Corporate governance, accounting and finance: A review (2010)Corporate governance, account…Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China (2009)Can corporate governance dete…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)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Event Studies in Economics and Finance (1997)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Experimental and Quasi-Experimental Designs for Research (1963)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1990Performance Pay and Top-Management Incentives5,080 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions

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3,311 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
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