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Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria
16 references·2 citing·48 second hopsampled
Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria (2015)Firm Structural Characteristics and Finan…Consequences of financial reporting quality on corporate performance: Evidence at the international level (2014)Consequences of financial rep…Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy (2013)Corporate Governance, Firm Ch…CEO Age and Financial Reporting Quality (2012)CEO Age and Financial Reporti…Corporate Debt Financing and Earnings Quality (2010)Corporate Debt Financing and …An Empirical Analysis of Auditor Independence in the Banking Industry (2010)An Empirical Analysis of Audi…Use of loan loss provisions for capital, earnings management and signalling by Australian banks (2007)Use of loan loss provisions f…Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1 (2007)Stewardship and the Objective…Corporate Governance in Bangladesh: Link between Ownership and Financial Performance (2007)Corporate Governance in Bangl…The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly (2006)The persistence of earnings a…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Research design issues in earnings management studies (2000)Research design issues in ear…The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe (1998)The impact of corporate attri…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …Corporate Financial Reporting in Nigeria (1988)Corporate Financial Reporting…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria (2021)Corporate Tax Avoidance, Free…Firm Characteristics and Financial Reporting Quality: Evidence from Non-Financial Firms in Nigeria (2019)Firm Characteristics and Fina…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Culture's Consequences: International Differences in Work-Related Values (1981)Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)The determinants of voluntary financial disclosure by Swiss listed companies (1995)The impact of culture and governance on corporate social reporting (2005)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Does Earnings Management Affect Firms’ Investment Decisions? (2008)The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)Separation of Ownership and Control (1983)The Practice of Social Research (1989)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)Corporate social reporting and board representation: evidence from the Kenyan banking sector (2008)Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies (2015)Agency Problems and the Theory of the Firm (1980)Performance Pay and Top-Management Incentives (1990)Banking supervision and nonperforming loans: a cross‐country analysis (2009)Corporate Governance And Earnings Management: A Survey Of Literature (2013)Corporate social responsibility and earnings management in U.S. banks (2014)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding the Relation between Financial Reporting Quality and Audit Quality (2016)Institutional investors' horizons and corporate employment decisions (2020)Female CEOs and green innovation (2023)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)Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Effects of national culture on earnings quality of banks (2011)Competition and Bank Opacity (2016)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Judgment Under Uncertainty: Heuristics and Biases. (1984)Does the Stock Market Overreact? (1985)Matching and the Changing Properties of Accounting Earnings over the Last 40 Years (2008)Limited Investor Attention and Stock Market Misreactions to Accounting Information (2010)Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain (2016)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited
  • 1998The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe398 cited
  • 2006The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly369 cited
  • 2012CEO Age and Financial Reporting Quality313 cited
  • 2010An Empirical Analysis of Auditor Independence in the Banking Industry293 cited
  • 2007Use of loan loss provisions for capital, earnings management and signalling by Australian banks216 cited
  • 1988Corporate Financial Reporting in Nigeria200 cited
  • 2010Corporate Debt Financing and Earnings Quality192 cited
  • 2007Corporate Governance in Bangladesh: Link between Ownership and Financial Performance185 cited
  • 2007Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1

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154 cited
  • 2013Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy100 cited
  • 2014Consequences of financial reporting quality on corporate performance: Evidence at the international level91 cited
  • Cited by

    • 2021Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria26 cited
    • 2019Firm Characteristics and Financial Reporting Quality: Evidence from Non-Financial Firms in Nigeria24 cited