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Le reporting de gouvernance, les attributs du conseil et la qualité des résultats comptables : Incidence sur les marchés boursiers
16 references·2 citing·36 second hopsampled
Le reporting de gouvernance, les attributs du conseil et la qualité des résultats comptables : Incidence sur les marchés boursiers (2010)Le reporting de gouvernance, les attribut…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction (1998)Are Nonfinancial Measures Lea…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …The pricing of discretionary accruals (1996)The pricing of discretionary …Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…IFRS and Financial Performance: Study in the French Context (2020)IFRS and Financial Performanc…Integrated or non-integrated reports: French listed companies at a crossroads? (2018)Integrated or non-integrated …Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)ESG performance and firm value: The moderating role of disclosure (2017)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Financial accounting information and corporate governance (2001)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,573 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1998

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Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction
1,609 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • Cited by

    • 2018Integrated or non-integrated reports: French listed companies at a crossroads?21 cited
    • 2020IFRS and Financial Performance: Study in the French Context11 cited