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Ethics, Diversity Management, and Financial Reporting Quality

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References

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1985Positive Accounting Theory5,837 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2012Detecting Earnings Management3,821 cited
2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
1997Gender differences in risk behaviour in financial decision-making: An experimental analysis1,340 cited
1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
2008Women in the Boardroom and Their Impact on Governance and Performance1,202 cited
1995Annual bonus schemes and the manipulation of earnings1,137 cited
1998Gender Differences in the Allocation of Assets in Retirement Savings Plans961 cited

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2007Gender Diversity in Corporate Governance and Top Management928 cited

Cited by

2018Female directors and impression management in sustainability reporting260 cited
2014Appointing Women to Boards: Is There a Cultural Bias?160 cited
2016Board Diversity and Corporate Social Disclosure: Evidence from Vietnam149 cited
2014The effect of IFRS on earnings management in Brazilian non-financial public companies128 cited
2017Board independence, gender diversity and CEO compensation123 cited
2009Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism123 cited
2021Exploring the Moderating Role of Social and Ethical Practices in the Relationship between Environmental Disclosure and Financial Performance: Evidence from ESG Companies118 cited
2018New Perspectives in Internal Audit Research: A Structured Literature Review117 cited
2015Women on board: evidence from a masculine industry112 cited
2018Religion and the Method of Earnings Management: Evidence from China93 cited
2020The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule90 cited
2021The effect of social and ethical practices on environmental disclosure: evidence from an international ESG data90 cited
2019Female directors and gender issues reporting: The impact of stakeholder engagement at country level86 cited
2014How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?82 cited
2021Does the board diversity impact bank performance in the MENA countries? A multilevel study82 cited
2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe81 cited