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Effects of the audit committee and the fiscal council on earnings quality in Brazil
16 references·2 citing·43 second hopsampled
Effects of the audit committee and the fiscal council on earnings quality in Brazil (2017)Effects of the audit committee and the fi…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Does corporate governance matter in competitive industries? (2009)Does corporate governance mat…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Audit committees and earnings quality (2008)Audit committees and earnings…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Financial accounting information, organizational complexity and corporate governance systems (2003)Financial accounting informat…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Financial Accounting Information and Corporate Governance (2002)Financial Accounting Informat…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Financial accounting information and corporate governance (2001)Financial accounting informat…Financial accounting and corporate governance: a discussion (2001)Financial accounting and corp…Corporate Governance and Earnings Management (2001)Corporate Governance and Earn…Board structure and the informativeness of earnings (2000)Board structure and the infor…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The evolution of corporate governance and agency control: the effectiveness of mechanisms in creating value for companies with IPO on the Brazilian stock exchange (2021)The evolution of corporate go…The role of the audit committee in improving earnings quality: The case of industrial companies in GCC (2020)The role of the audit committ…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)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)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)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)Common risk factors in the returns on stocks and bonds (1993)A Survey of Corporate Governance (1997)On Persistence in Mutual Fund Performance (1997)Corporate Governance, Product Market Competition, and Equity Prices (2011)Credit Supply and Monetary Policy: Identifying the Bank Balance-Sheet Channel with Loan Applications (2012)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)What Determines Corporate Transparency? (2004)How does financial reporting quality relate to investment efficiency? (2009)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Corporate governance, incentives, and tax avoidance (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
  • 2009Does corporate governance matter in competitive industries?1,042 cited
  • 2002Financial Accounting Information and Corporate Governance849 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2001Corporate Governance and Earnings Management499 cited
  • 2000Board structure and the informativeness of earnings409 cited

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2008
Audit committees and earnings quality
354 cited
  • 2001Financial accounting and corporate governance: a discussion285 cited
  • Cited by

    • 2020The role of the audit committee in improving earnings quality: The case of industrial companies in GCC34 cited
    • 2021The evolution of corporate governance and agency control: the effectiveness of mechanisms in creating value for companies with IPO on the Brazilian stock exchange34 cited