SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Effect of Board Structure and Institutional Ownership Structure on Earnings Management
16 references·12 citing·29 second hopsampled
The Effect of Board Structure and Institutional Ownership Structure on Earnings Management (2009)The Effect of Board Structure and Institu…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Institutional monitoring and opportunistic earnings management (2002)Institutional monitoring and …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…Board meeting frequency and firm performance (1999)Board meeting frequency and f…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Additional evidence on equity ownership and corporate value (1990)Additional evidence on equity…Outside directors and CEO turnover (1988)Outside directors and CEO tur…The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent? (2023)The impact of female director…PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 (2019)PENGARUH CORPORATE GOVERNANCE…The relation between corporate governance mechanisms, executive compensation and audit fees (2018)The relation between corporat…The effect of the ownership structure on earnings management practices (2018)The effect of the ownership s…PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP BIAYA KEAGENAN PADA PERUSAHAAN MANUFAKTUR (2018)PENGARUH KEPEMILIKAN MANAJERI…Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange (2017)Corporate governance quality,…The role of monitoring mechanisms towards company’s performance (2016)The role of monitoring mechan…An empirical analysis of corporate governance and firm value: Evidence from KSE-100 Index (2016)An empirical analysis of corp…Corporate Governance and Book-Tax Differences: Tunisian Evidence (2015)Corporate Governance and Book…Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba (2014)Struktur Kepemilikan, Karakte…A study on relationship between institutional investors and earnings management: Evidence from the Tehran Stock Exchange (2013)A study on relationship betwe…Efficient or opportunistic earnings management with regards to the role of firm size and corporate governance practices (2012)Efficient or opportunistic ea…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A Survey of Corporate Governance (1997)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Debt covenant violation and manipulation of accruals (1994)Performance matched discretionary accrual measures (2005)Financial accounting information and corporate governance (2001)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1990Additional evidence on equity ownership and corporate value4,311 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 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
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 2000Discretionary-accruals models and audit qualifications

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

952 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • Cited by

    • 2018The relation between corporate governance mechanisms, executive compensation and audit fees49 cited
    • 2012Efficient or opportunistic earnings management with regards to the role of firm size and corporate governance practices41 cited
    • 2017Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange39 cited
    • 2016An empirical analysis of corporate governance and firm value: Evidence from KSE-100 Index35 cited
    • 2016The role of monitoring mechanisms towards company’s performance35 cited
    • 2018The effect of the ownership structure on earnings management practices31 cited
    • 2014Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba29 cited
    • 2018PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN LEVERAGE TERHADAP BIAYA KEAGENAN PADA PERUSAHAAN MANUFAKTUR26 cited
    • 2013A study on relationship between institutional investors and earnings management: Evidence from the Tehran Stock Exchange24 cited
    • 2019PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-201721 cited
    • 2023The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?17 cited
    • 2015Corporate Governance and Book-Tax Differences: Tunisian Evidence17 cited