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Does Audit Committee Constraint Discretionary Accruals in MESDAQ Listed Companies?
16 references·4 citing·30 second hop
Does Audit Committee Constraint Discretionary Accruals in MESDAQ Listed Companies? (2009)Does Audit Committee Constraint Discretio…Detecting Earnings Management (2012)Detecting Earnings ManagementReal and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The market pricing of accruals quality (2005)The market pricing of accrual…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Detecting Earnings Management. (1995)Detecting Earnings Management.Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…The Social Psychology of Groups. (1960)The Social Psychology of Grou…The Social Psychology of Groups (1959)The Social Psychology of Grou…Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya (2020)Audit Committee Effectiveness…Non-audit services, audit firm tenure and earnings management in Malaysia (2015)Non-audit services, audit fir…Directors’ Independence, Internal Audit Function, Ownership Concentration and Earnings Quality in Malaysia (2015)Directors’ Independence, Inte…An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia (2011)An Investigation on the Audit…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)FOUNDATION FOR A GENERAL STRAIN THEORY OF CRIME AND DELINQUENCY* (1992)Why should i share? examining social capital and knowledge contribution in electronic networks of practice (2005)Social Exchange Theory (2006)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1959The Social Psychology of Groups5,898 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 1960The Social Psychology of Groups.1,531 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

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1,396 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • Cited by

    • 2020Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya25 cited
    • 2015Non-audit services, audit firm tenure and earnings management in Malaysia24 cited
    • 2011An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia22 cited
    • 2015Directors’ Independence, Internal Audit Function, Ownership Concentration and Earnings Quality in Malaysia16 cited