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Female directors and earnings management in high‐technology firms
16 references·16 citing·32 second hopsampled
Female directors and earnings management in high‐technology firms (2012)Female directors and earnings management …Detecting Earnings Management (2012)Detecting Earnings ManagementWomen in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Performance matched discretionary accrual measures (2005)Performance matched discretio…CEO Overconfidence and Corporate Investment (2005)CEO Overconfidence and Corpor…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance, Board D…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…Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Boys will be Boys: Gender, Ov…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…What's different about banks? (1985)What's different about banks?Auditor size and audit quality (1981)Auditor size and audit qualityBoard characteristics and earnings management. Does firm size matter? (2022)Board characteristics and ear…Does board gender diversity affect firm performance? Empirical evidence from Standard & Poor’s 500 Information Technology Sector (2021)Does board gender diversity a…Critical mass and voice: Board gender diversity and financial reporting quality (2021)Critical mass and voice: Boar…The affiliations and characteristics of female directors and earnings management: evidence from Turkey (2020)The affiliations and characte…How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)How do the ownership structur…Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks (2020)Corporate Governance and Earn…CEO characteristics and earnings management: empirical evidence from France (2020)CEO characteristics and earni…Board gender diversity, corporate governance, and earnings management (2019)Board gender diversity, corpo…Board Gender Diversity and Dividend Policy in Australian Listed Firms: The Effect of Ownership Concentration (2019)Board Gender Diversity and Di…Gender diverse board and earnings management: evidence from French listed companies (2018)Gender diverse board and earn…Earnings management and corporate social responsibility: UK evidence (2018)Earnings management and corpo…The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China (2017)The Impact of Top Management …Corporate governance, Islamic governance and earnings management in Oman (2017)Corporate governance, Islamic…Chief financial officer demographic characteristics and fraudulent financial reporting in China (2017)Chief financial officer demog…Corporate governance, female directors and quality of financial information (2016)Corporate governance, female …A review of accounting research in the Asia Pacific region (2015)A review of accounting resear…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)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)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)Men and Women of the Corporation. (1978)Gender Differences in Preferences (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Debt covenant violation and manipulation of accruals (1994)Judgment under Uncertainty: Heuristics and Biases (1975)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)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

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2001Boys will be Boys: Gender, Overconfidence, and Common Stock Investment5,215 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005CEO Overconfidence and Corporate Investment3,686 cited
  • 2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited

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

  • 1985What's different about banks?2,347 cited
  • Cited by

    • 2020How do the ownership structure and board of directors' features impact earnings management? The Spanish case212 cited
    • 2021Critical mass and voice: Board gender diversity and financial reporting quality193 cited
    • 2016Corporate governance, female directors and quality of financial information175 cited
    • 2020CEO characteristics and earnings management: empirical evidence from France174 cited
    • 2019Board gender diversity, corporate governance, and earnings management172 cited
    • 2019Board Gender Diversity and Dividend Policy in Australian Listed Firms: The Effect of Ownership Concentration161 cited
    • 2017Corporate governance, Islamic governance and earnings management in Oman156 cited
    • 2018Earnings management and corporate social responsibility: UK evidence129 cited
    • 2018Gender diverse board and earnings management: evidence from French listed companies127 cited
    • 2021Does board gender diversity affect firm performance? Empirical evidence from Standard & Poor’s 500 Information Technology Sector126 cited
    • 2017The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China119 cited
    • 2017Chief financial officer demographic characteristics and fraudulent financial reporting in China106 cited
    • 2020Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks105 cited
    • 2015A review of accounting research in the Asia Pacific region102 cited
    • 2022Board characteristics and earnings management. Does firm size matter?97 cited
    • 2020The affiliations and characteristics of female directors and earnings management: evidence from Turkey80 cited