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Earnings Management and Board Structure
16 references·6 citing·43 second hop
Earnings Management and Board Structure (2016)Earnings Management and Board StructureMediterranean journal of social sciences (2020)Mediterranean journal of soci…Accrual-based and real earnings management: An international comparison for investor protection (2015)Accrual-based and real earnin…The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012)The extent of corporate gover…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an…Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence (2010)Corporate Boards, Audit Commi…Government assisted earnings management in China (2008)Government assisted earnings …Board of Directors and Opportunistic Earnings Management: Evidence from India (2008)Board of Directors and Opport…OECD Principles of Corporate Governance (2006)OECD Principles of Corporate …Performance matched discretionary accrual measures (2005)Performance matched discretio…OECD Principles of Corporate Governance (2005)OECD Principles of Corporate …Stakeholder Theory and “The Corporate Objective Revisited” (2004)Stakeholder Theory and “The C…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 …Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market (2023)Board characteristics and the…Internal corporate governance mechanisms and earnings manipulation practices in MENA countries (2022)Internal corporate governance…Board structure and earning management: A comparative study between the pre-pandemic and during the COVID-19 pandemic periods (2022)Board structure and earning m…Corporate governance mechanism as income smoothing suppressor (2021)Corporate governance mechanis…Effects of Board Size, Board Composition and Dividend Policy on Real Earnings Management in the Jordanian Listed Industrial Firms (2020)Effects of Board Size, Board …Board leadership structure and earnings quality (2018)Board leadership structure an…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. 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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2020Mediterranean journal of social sciences3,224 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
  • 2004Stakeholder Theory and “The Corporate Objective Revisited”2,282 cited
  • 2006OECD Principles of Corporate Governance1,104 cited
  • 2002Institutional monitoring and opportunistic earnings management948 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2012The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt355 cited
  • 2008Government assisted earnings management in China302 cited
  • 2015Accrual-based and real earnings management: An international comparison for investor protection276 cited
  • 2008Board of Directors and Opportunistic Earnings Management: Evidence from India270 cited
  • 2005OECD Principles of Corporate Governance

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270 cited
  • 2010Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence255 cited
  • Cited by

    • 2023Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market28 cited
    • 2022Board structure and earning management: A comparative study between the pre-pandemic and during the COVID-19 pandemic periods24 cited
    • 2020Effects of Board Size, Board Composition and Dividend Policy on Real Earnings Management in the Jordanian Listed Industrial Firms23 cited
    • 2018Board leadership structure and earnings quality21 cited
    • 2022Internal corporate governance mechanisms and earnings manipulation practices in MENA countries18 cited
    • 2021Corporate governance mechanism as income smoothing suppressor17 cited