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Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy
16 references·16 citing·31 second hopsampled
Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy (2013)Corporate Governance, Firm Characteristic…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions (2022)The impact of board character…The impact of an audit committee's independence and competence on investment decision: a study in Bahrain (2020)The impact of an audit commit…The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement (2020)The effect of corporate gover…Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships (2020)Role of discretionary earning…The Influence of a Company’s Ownership Structure on Upward Real Earnings Management (2019)The Influence of a Company’s …Firm Characteristics and Financial Reporting Quality: Evidence from Non-Financial Firms in Nigeria (2019)Firm Characteristics and Fina…The Impact of the Quality of Financial Reporting On Non-Financial Business Performance and the Role of Organizations Demographic' Attributes (Type, Size and Experience) (2018)The Impact of the Quality of …The impact of firm-specific characteristics on earnings management: evidence from GCC countries (2018)The impact of firm-specific c…Corporate governance compliance and accrual earnings management in eastern Africa (2018)Corporate governance complian…Board independence, earnings management and the moderating effect of family ownership in Jordan (2018)Board independence, earnings …The effect of multiple directorships on real and accrual-based earnings management (2017)The effect of multiple direct…Audit Committee Characteristics and Earnings Management: The Case of Bahrain (2017)Audit Committee Characteristi…Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul (2016)Effects of borrowing costs, f…Earnings management by top Chinese listed firms in response to the global financial crisis (2016)Earnings management by top Ch…The Effectiveness of Corporate Governance in Constraining Earnings Management in Pakistan (2015)The Effectiveness of Corporat…Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria (2015)Firm Structural Characteristi…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)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)Law and Finance (1998)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)A Survey of Corporate Governance (1997)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness

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2,377 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • Cited by

    • 2018Corporate governance compliance and accrual earnings management in eastern Africa90 cited
    • 2020The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement77 cited
    • 2017The effect of multiple directorships on real and accrual-based earnings management60 cited
    • 2020Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships58 cited
    • 2017Audit Committee Characteristics and Earnings Management: The Case of Bahrain56 cited
    • 2018The Impact of the Quality of Financial Reporting On Non-Financial Business Performance and the Role of Organizations Demographic' Attributes (Type, Size and Experience)53 cited
    • 2018Board independence, earnings management and the moderating effect of family ownership in Jordan53 cited
    • 2019The Influence of a Company’s Ownership Structure on Upward Real Earnings Management52 cited
    • 2015The Effectiveness of Corporate Governance in Constraining Earnings Management in Pakistan49 cited
    • 2018The impact of firm-specific characteristics on earnings management: evidence from GCC countries49 cited
    • 2022The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions44 cited
    • 2015Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria43 cited
    • 2016Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul37 cited
    • 2016Earnings management by top Chinese listed firms in response to the global financial crisis34 cited
    • 2020The impact of an audit committee's independence and competence on investment decision: a study in Bahrain28 cited
    • 2019Firm Characteristics and Financial Reporting Quality: Evidence from Non-Financial Firms in Nigeria24 cited