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Audit committee accounting expertise, expectations management, and nonnegative earnings surprises
16 references·5 citing·33 second hop
Audit committee accounting expertise, expectations management, and nonnegative earnings surprises (2014)Audit committee accounting expertise, exp…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.Outside directors and CEO turnover (1988)Outside directors and CEO tur…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Separation of Ownership and Control (1983)Separation of Ownership and C…Discretionary disclosure (1983)Discretionary disclosureThe relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange (2020)The relationship between audi…Audit Committee Expertise in Large European Firms (2020)Audit Committee Expertise in …Do audit committee structure increases influence the level of voluntary corporate governance disclosures? (2018)Do audit committee structure …An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter? (2017)An Empirical Analysis on the …Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia (2015)Independence and Financial Kn…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)A Survey of Corporate Governance (1997)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings Management During Import Relief Investigations (1991)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)A review of archival auditing research (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)On the use of instrumental variables in accounting research (2009)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1983Discretionary disclosure3,477 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings

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1,517 cited

Cited by

  • 2018Do audit committee structure increases influence the level of voluntary corporate governance disclosures?30 cited
  • 2020The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange27 cited
  • 2017An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter?23 cited
  • 2015Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia22 cited
  • 2020Audit Committee Expertise in Large European Firms15 cited