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Are Independent Directors and Supervisory Directors Effective in Constraining Earnings Management?
16 references·0 citing·29 second hopsampled
Are Independent Directors and Supervisory Directors Effective in Constraining Earnings Management? (2014)Are Independent Directors and Supervisory…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate Governance in Emerging Economies: A Review of the Principal–Principal Perspective (2008)Corporate Governance in Emerg…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …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…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)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)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)Law and Finance (1998)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)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)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)STRATEGY IN EMERGING ECONOMIES. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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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
  • 1997A Survey of Corporate Governance16,237 cited
  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited

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  • 2008Corporate Governance in Emerging Economies: A Review of the Principal–Principal Perspective1,814 cited
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