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Supervisory board characteristics and accounting information quality: Evidence from China
16 references·16 citing·39 second hopsampled
Supervisory board characteristics and accounting information quality: Evidence from China (2014)Supervisory board characteristics and acc…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Corporate disclosures by family firms (2007)Corporate disclosures by fami…Performance matched discretionary accrual measures (2005)Performance matched discretio…Ownership structure, corporate governance, and fraud: Evidence from China (2005)Ownership structure, corporat…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Board meeting frequency and firm performance (1999)Board meeting frequency and f…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…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Blockchain technology adoption and accounting information quality (2023)Blockchain technology adoptio…Gender diversity, sustainability reporting, CEO overconfidence, and efficient risk‐taking: Evidence from South Asian agri‐food industry (2022)Gender diversity, sustainabil…Board of directors’ attributes and aspects of cybersecurity disclosure (2022)Board of directors’ attribute…Executives’ gender-diversity, education, and firm’s bankruptcy risk: Evidence from China (2021)Executives’ gender-diversity,…Politically connected boards, family business groups and firm performance (2020)Politically connected boards,…Detecting corporate misconduct through random forest in China’s construction industry (2020)Detecting corporate misconduc…Contemplating the Impact of the Moderators Agency Cost and Number of Supervisors on Corporate Sustainability Under the Aegis of a Cognitive CEO (2020)Contemplating the Impact of t…CEO Characteristics and Real Earnings Management in Jordan (2020)CEO Characteristics and Real …A tiger with wings: CEO–board surname ties and agency costs (2020)A tiger with wings: CEO–board…Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia (2019)Politically connected boards,…Non-audit services and audit quality: evidence from Germany (2018)Non-audit services and audit …Dynamic study of corporate governance structure and firm performance in China (2018)Dynamic study of corporate go…Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions (2018)Do audit firm rotation, audit…The impact of corporate governance on auditor choice: evidence from Germany (2017)The impact of corporate gover…Auditor specialization, accounting information quality and investment efficiency (2017)Auditor specialization, accou…Auditor Tenure and Perceived Earnings Quality (2016)Auditor Tenure and Perceived …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)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)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)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)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993Common risk factors in the returns on stocks and bonds26,615 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
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
  • 2007

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Corporate disclosures by family firms
1,090 cited
  • 2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
  • Cited by

    • 2017Auditor specialization, accounting information quality and investment efficiency103 cited
    • 2019Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia96 cited
    • 2018Dynamic study of corporate governance structure and firm performance in China93 cited
    • 2018Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions80 cited
    • 2020A tiger with wings: CEO–board surname ties and agency costs59 cited
    • 2020Detecting corporate misconduct through random forest in China’s construction industry56 cited
    • 2018Non-audit services and audit quality: evidence from Germany50 cited
    • 2021Executives’ gender-diversity, education, and firm’s bankruptcy risk: Evidence from China49 cited
    • 2016Auditor Tenure and Perceived Earnings Quality48 cited
    • 2017The impact of corporate governance on auditor choice: evidence from Germany47 cited
    • 2023Blockchain technology adoption and accounting information quality45 cited
    • 2020CEO Characteristics and Real Earnings Management in Jordan43 cited
    • 2020Politically connected boards, family business groups and firm performance41 cited
    • 2020Contemplating the Impact of the Moderators Agency Cost and Number of Supervisors on Corporate Sustainability Under the Aegis of a Cognitive CEO38 cited
    • 2022Board of directors’ attributes and aspects of cybersecurity disclosure35 cited
    • 2022Gender diversity, sustainability reporting, CEO overconfidence, and efficient risk‐taking: Evidence from South Asian agri‐food industry31 cited