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Innate and discretionary accruals quality and corporate governance
16 references·16 citing·31 second hopsampled
Innate and discretionary accruals quality and corporate governance (2009)Innate and discretionary accruals quality…Detecting Earnings Management (2012)Detecting Earnings ManagementAccounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The market pricing of accruals quality (2005)The market pricing of accrual…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …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 Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …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…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and Residual Claims (1983)Agency Problems and Residual …The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)The impact of audit committee…The role of audit committee attributes in corporate sustainability reporting (2019)The role of audit committee a…Efficient working capital management, financial constraints and firm value: A text-based analysis (2019)Efficient working capital man…Corporate governance, Islamic governance and earnings management in Oman (2017)Corporate governance, Islamic…Audit committee financial expertise and earnings quality: A meta-analysis (2017)Audit committee financial exp…Board Characteristics, Firm Profitability and Earnings Management: Evidence from India (2016)Board Characteristics, Firm P…Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)Audit committee effectiveness…Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies (2015)Exploring the Impact of Inter…Audit Committee Characteristics and Accounting Conservatism (2015)Audit Committee Characteristi…A review of accounting research in the Asia Pacific region (2015)A review of accounting resear…The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014)The Impact of Audit Committee…Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy (2013)Corporate Governance, Firm Ch…Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)Client Importance and Earning…Accounting conservatism and voluntary corporate governance mechanisms by Australian firms (2011)Accounting conservatism and v…Corporate Governance and Company Performance in Australia (2010)Corporate Governance and Comp…CORPORATE GOVERNANCE AND AUDIT REPORT LAG IN MALAYSIA (2010)CORPORATE GOVERNANCE AND AUDI…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)An Integrative Model Of Organizational Trust (1995)TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)Corporate Social Responsibility: Strategic Implications* (2006)Exchange and Power in Social Life (2017)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)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)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)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)Debt covenant violation and manipulation of accruals (1994)Theory of Value (1959)Auditor size and audit quality (1981)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1983Agency Problems and Residual Claims4,877 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
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns3,563 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital

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2,582 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • Cited by

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    • 2017Audit committee financial expertise and earnings quality: A meta-analysis195 cited
    • 2015Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies181 cited
    • 2016Audit committee effectiveness, audit quality and earnings management: a meta-analysis165 cited
    • 2011Client Importance and Earnings Management: The Moderating Role of Audit Committees159 cited
    • 2017Corporate governance, Islamic governance and earnings management in Oman156 cited
    • 2014The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure139 cited
    • 2010CORPORATE GOVERNANCE AND AUDIT REPORT LAG IN MALAYSIA112 cited
    • 2015A review of accounting research in the Asia Pacific region102 cited
    • 2013Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy100 cited
    • 2015Audit Committee Characteristics and Accounting Conservatism99 cited
    • 2019Efficient working capital management, financial constraints and firm value: A text-based analysis92 cited
    • 2011Accounting conservatism and voluntary corporate governance mechanisms by Australian firms92 cited
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