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The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam
16 references·15 citing·42 second hop
The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam (2016)The Effect of Board Diversity on Earnings…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…What's the difference? diversity constructs as separation, variety, or disparity in organizations (2007)What's the difference? divers…The market pricing of accruals quality (2005)The market pricing of accrual…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance, Board D…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups (1996)Searching for Common Threads:…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…The External Control of Organizations: A Resource Dependence Perspective (1979)The External Control of Organ…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research (2023)Measuring board diversity: A …Impact of boardroom diversity on corporate financial performance (2023)Impact of boardroom diversity…Does top management team diversity affect accounting quality? Empirical evidence from Germany (2023)Does top management team dive…Board diversity and corporate propensity to R&D spending (2023)Board diversity and corporate…Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA (2022)Gender diversity and earnings…Earnings Management, Board Composition and Earnings Persistence in Emerging Market (2022)Earnings Management, Board Co…Board diversity and financial statement comparability: evidence from China (2022)Board diversity and financial…The impact of tax avoidance on the value of listed firms in Vietnam (2021)The impact of tax avoidance o…The board of directors and firm innovation: A meta-analytical review (2021)The board of directors and fi…CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies (2020)CEO power and earnings manage…Does corporate tax avoidance explain cash holdings? The case of Vietnam (2019)Does corporate tax avoidance …A machine learning analysis of citation impact among selected Pacific Basin journals (2019)A machine learning analysis o…Earnings Quality and Market Values of Indonesian Listed Firms (2018)Earnings Quality and Market V…Boardroom Diversity and Operating Performance: The Moderating Effect of Strategic Change (2018)Boardroom Diversity and Opera…Board meeting frequency and financial performance: A case of listed firms in Vietnam (2018)Board meeting frequency and f…The social psychology of organizing (1969)The Social Psychology of Organizations. (1979)Market Orientation: The Construct, Research Propositions, and Managerial Implications (1990)Market Orientation: Antecedents and Consequences (1993)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)American Economic Review (2019)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender Differences in Preferences (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Sensemaking and sensegiving in strategic change initiation (1991)Defining the Family Business by Behavior (1999)A Multi‐Dimensional Framework of Organizational Innovation: A Systematic Review of the Literature (2009)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Organizing and the Process of Sensemaking (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers10,217 cited
  • 1979The External Control of Organizations: A Resource Dependence Perspective9,172 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers9,088 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns3,563 cited
  • 1996Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups3,412 cited
  • 2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
  • 2007

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What's the difference? diversity constructs as separation, variety, or disparity in organizations
3,157 cited
  • 2005The market pricing of accruals quality3,101 cited
  • Cited by

    • 2021The board of directors and firm innovation: A meta-analytical review72 cited
    • 2021The impact of tax avoidance on the value of listed firms in Vietnam66 cited
    • 2018Boardroom Diversity and Operating Performance: The Moderating Effect of Strategic Change52 cited
    • 2018Earnings Quality and Market Values of Indonesian Listed Firms39 cited
    • 2023Board diversity and corporate propensity to R&D spending38 cited
    • 2020CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies38 cited
    • 2018Board meeting frequency and financial performance: A case of listed firms in Vietnam35 cited
    • 2023Impact of boardroom diversity on corporate financial performance31 cited
    • 2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
    • 2022Board diversity and financial statement comparability: evidence from China27 cited
    • 2022Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA27 cited
    • 2023Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research26 cited
    • 2019Does corporate tax avoidance explain cash holdings? The case of Vietnam23 cited
    • 2023Does top management team diversity affect accounting quality? Empirical evidence from Germany22 cited
    • 2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited