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The effects of board and auditor independence on earnings quality: evidence from Italy
16 references·3 citing·31 second hop
The effects of board and auditor independence on earnings quality: evidence from Italy (2013)The effects of board and auditor independ…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…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…Law and Finance (1998)Law and FinanceCauses 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.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Unravelling the truth: A bibliometric analysis of earnings management practices (2023)Unravelling the truth: A bibl…The effect of the ownership concentration on earnings management. Empirical evidence from the Italian context (2017)The effect of the ownership c…Board structure, ownership concentration and corporate performance: Italian evidence (2017)Board structure, ownership co…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)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)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1998Law and Finance17,902 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
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
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  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited

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  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • Cited by

    • 2017Board structure, ownership concentration and corporate performance: Italian evidence29 cited
    • 2017The effect of the ownership concentration on earnings management. Empirical evidence from the Italian context22 cited
    • 2023Unravelling the truth: A bibliometric analysis of earnings management practices20 cited