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The effectiveness of the mandatory disclosure of independent directors’ opinions: Empirical evidence from China
16 references·16 citing·42 second hopsampled
The effectiveness of the mandatory disclosure of independent directors’ opinions: Empirical evidence from China (2013)The effectiveness of the mandatory disclo…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…A Theory of Friendly Boards (2007)A Theory of Friendly BoardsEarnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Firm Performance and Mechanis…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…The Effects of Board Composition and Direct Incentives on Firm Performance (1991)The Effects of Board Composit…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…The Population Ecology of Organizations (1977)The Population Ecology of Org…Towards sustainability: Digital capability, sustainable business model innovation, and corporate environmental responsibility of high‐performing enterprises in an emerging market (2024)Towards sustainability: Digit…Social hierarchy effect of political strategy: Exploring chairman's political position influence on independent directors' dissent (2022)Social hierarchy effect of po…Does the mandatory disclosure of audit information affect analysts' information acquisition? (2022)Does the mandatory disclosure…Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring? (2022)Does Board Demographic Divers…Do geographically nearby major customers mitigate suppliers’ stock price crash risk? (2022)Do geographically nearby majo…Directors’ and officers’ liability insurance: Evidence from independent directors’ voting (2022)Directors’ and officers’ liab…The spillover effect of regulatory penalties on management and analysts’ earnings forecasts: Empirical evidence based on directors networks in China (2021)The spillover effect of regul…The impacts of the COVID-19 pandemic on China's green bond market (2021)The impacts of the COVID-19 p…Tracing back to the source: Understanding the corporate governance of boards of directors in Chinese SOEs (2020)Tracing back to the source: U…Geographic distance and board monitoring: Evidence from the relocation of independent directors (2020)Geographic distance and board…Boardroom gender diversity and dividend payout strategies: Effects of mergers deals (2020)Boardroom gender diversity an…Frequencies of board meetings on various topics and corporate governance: evidence from China (2019)Frequencies of board meetings…Independent directors in Asian firms: An integrative review and future directions (2018)Independent directors in Asia…Politically connected directors and firm value: Evidence from forced resignations in China (2016)Politically connected directo…Directors' and Officers' Liability Insurance, Independent Director Behavior and Governance Effect (2015)Directors' and Officers' Liab…Can independent directors improve internal control quality in China? (2014)Can independent directors imp…The Capital Structure Puzzle (1984)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)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)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Dynamic capabilities and strategic management (1997)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)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)Chance and Necessity (1973)The Strength of Weak Ties (1973)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Technological Discontinuities and Organizational Environments (1986)The Theory of the Growth of the Firm (1995)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Financial accounting information and corporate governance (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1977The Population Ecology of Organizations7,614 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
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders2,809 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2001Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature2,499 cited
  • 2007A Theory of Friendly Boards2,413 cited

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2000
The Economic Consequences of Increased Disclosure
2,369 cited
  • 1991The Effects of Board Composition and Direct Incentives on Firm Performance2,312 cited
  • Cited by

    • 2021The impacts of the COVID-19 pandemic on China's green bond market95 cited
    • 2015Directors' and Officers' Liability Insurance, Independent Director Behavior and Governance Effect69 cited
    • 2022Directors’ and officers’ liability insurance: Evidence from independent directors’ voting56 cited
    • 2020Geographic distance and board monitoring: Evidence from the relocation of independent directors54 cited
    • 2022Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?49 cited
    • 2020Tracing back to the source: Understanding the corporate governance of boards of directors in Chinese SOEs48 cited
    • 2020Boardroom gender diversity and dividend payout strategies: Effects of mergers deals44 cited
    • 2016Politically connected directors and firm value: Evidence from forced resignations in China43 cited
    • 2019Frequencies of board meetings on various topics and corporate governance: evidence from China41 cited
    • 2022Does the mandatory disclosure of audit information affect analysts' information acquisition?40 cited
    • 2024Towards sustainability: Digital capability, sustainable business model innovation, and corporate environmental responsibility of high‐performing enterprises in an emerging market33 cited
    • 2022Do geographically nearby major customers mitigate suppliers’ stock price crash risk?31 cited
    • 2014Can independent directors improve internal control quality in China?28 cited
    • 2018Independent directors in Asian firms: An integrative review and future directions27 cited
    • 2022Social hierarchy effect of political strategy: Exploring chairman's political position influence on independent directors' dissent27 cited
    • 2021The spillover effect of regulatory penalties on management and analysts’ earnings forecasts: Empirical evidence based on directors networks in China24 cited