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Corporate Governance and Earnings Management in Family-Controlled Companies
16 references·16 citing·28 second hopsampled
Corporate Governance and Earnings Management in Family-Controlled Companies (2011)Corporate Governance and Earnings Managem…Performance matched discretionary accrual measures (2005)Performance matched discretio…How do family ownership, control and management affect firm value? (2005)How do family ownership, cont…Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Corporate Ownership Around the World (1999)Corporate Ownership Around th…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…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 …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…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…Management ownership and market valuation (1988)Management ownership and mark…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Separation of Ownership and Control (1983)Separation of Ownership and C…Related party transactions and earnings management in Jordan: the role of ownership structure (2020)Related party transactions an…Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia (2019)Effect of audit committee ind…Implications of corporate governance on financial performance: an analytical review of governance and social reporting reforms in India (2018)Implications of corporate gov…Does family control explain why corporate social responsibility affects investment efficiency? (2018)Does family control explain w…Earnings Management and CSR Disclosure. Family vs. Non-Family Firms (2017)Earnings Management and CSR D…Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies (2017)Auditors’ Joint Engagements a…Tax aggressiveness in family firms and the non-linear entrenchment effect (2016)Tax aggressiveness in family …Earnings management in family firms: current state of knowledge and opportunities for future research (2016)Earnings management in family…Mandatory Audit Firm Rotation and Audit Quality (2014)Mandatory Audit Firm Rotation…Family firms and earnings management in Taiwan: Influence of corporate governance (2014)Family firms and earnings man…Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014)Accounting Research in Family…Types of agency cost, corporate governance and liquidity (2013)Types of agency cost, corpora…Earnings Quality in Acquired and Nonacquired Family Firms (2013)Earnings Quality in Acquired …Strategy, ownership, governance, and socio-psychological perspectives on family businesses from around the world (2012)Strategy, ownership, governan…Income Smoothing in Family-Controlled Companies: Evidence from Italy (2011)Income Smoothing in Family-Co…Research on Accounting in Family Firms: Past Accomplishments and Future Challenges (2010)Research on Accounting in Fam…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Law and Finance (1998)Investor protection and corporate governance (2000)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)Legal Determinants of External Finance (1997)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Earnings management to avoid earnings decreases and losses (1997)The economic implications of corporate financial reporting (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 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
  • 2005How do family ownership, control and management affect firm value?4,190 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud

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

3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • Cited by

    • 2010Research on Accounting in Family Firms: Past Accomplishments and Future Challenges282 cited
    • 2014Accounting Research in Family Firms: Theoretical and Empirical Challenges231 cited
    • 2014Family firms and earnings management in Taiwan: Influence of corporate governance202 cited
    • 2014Mandatory Audit Firm Rotation and Audit Quality169 cited
    • 2011Income Smoothing in Family-Controlled Companies: Evidence from Italy129 cited
    • 2017Earnings Management and CSR Disclosure. Family vs. Non-Family Firms118 cited
    • 2013Earnings Quality in Acquired and Nonacquired Family Firms102 cited
    • 2013Types of agency cost, corporate governance and liquidity100 cited
    • 2018Implications of corporate governance on financial performance: an analytical review of governance and social reporting reforms in India95 cited
    • 2012Strategy, ownership, governance, and socio-psychological perspectives on family businesses from around the world91 cited
    • 2016Tax aggressiveness in family firms and the non-linear entrenchment effect90 cited
    • 2017Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies87 cited
    • 2018Does family control explain why corporate social responsibility affects investment efficiency?86 cited
    • 2019Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia81 cited
    • 2020Related party transactions and earnings management in Jordan: the role of ownership structure78 cited
    • 2016Earnings management in family firms: current state of knowledge and opportunities for future research77 cited