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Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria
16 references·1 citing·37 second hop
Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria (2017)Ownership Structure and Earnings Manageme…The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Effect of IFRS Adoption a…Detecting Earnings Management (2012)Detecting Earnings ManagementAudit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Audit Quality, Corporate Gove…Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia (2008)Type of earnings management a…Institutional investor type, earnings management and benchmark beaters (2007)Institutional investor type, …Institutional ownership and the quality of earnings (2006)Institutional ownership and t…Board Characteristics, Audit Committee Characteristics and Abnormal Accruals (2006)Board Characteristics, Audit …Earnings management, surplus free cash flow, and external monitoring (2004)Earnings management, surplus …When Does Privatization Work? The Impact of Private Ownership on Corporate Performance in the Transition Economies (1999)When Does Privatization Work?…The Financial and Operating Performance of Privatized Firms during the 1990s (1999)The Financial and Operating P…Management Ownership and Market Valuation: An Empirical Analysis (1998)Management Ownership and Mark…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Detecting Earnings Management. (1995)Detecting Earnings Management.Management ownership and market valuation (1988)Management ownership and mark…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Ownership structure and earnings management: the role of environmental sustainability as moderator variable. A Further analysis. Saudi evidence (2025)Ownership structure and earni…Agency Problems and the Theory of the Firm (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Ownership and Performance in Competitive Environments: A Comparison of the Performance of Private, Mixed, and State-Owned Enterprises (1989)The Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis (1994)The Financial and Operating Performance of Newly Privatized Firms: Evidence from Developing Countries (1998)Regulation, Productivity and Growth: OECD Evidence (2003)Ownership Structure and Firm Value in China's Privatized Firms: 1991–2001 (2005)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Specification Tests in Econometrics (1978)The Multitask Theory of State Enterprise Reform: Empirical Evidence from China (2006)Returns to skills around the world: Evidence from PIAAC (2014)The Quarterly Journal of Economics (2024)The Nature of the Firm (1937)Capital markets research in accounting (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Earnings management and investor protection: an international comparison (2003)Corporate governance, accounting and finance: A review (2010)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Female directors and earnings management: Evidence from UK companies (2015)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)THE ROLE OF FAMILY TIES IN AGENCY CONTRACTS. (2001)External Networking and Internal Firm Governance (2012)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1998Management Ownership and Market Valuation: An Empirical Analysis1,108 cited
  • 1999When Does Privatization Work? The Impact of Private Ownership on Corporate Performance in the Transition Economies698 cited
  • 1999The Financial and Operating Performance of Privatized Firms during the 1990s626 cited
  • 2009Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis603 cited
  • 2008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia494 cited
  • 2004Earnings management, surplus free cash flow, and external monitoring386 cited
  • 2006Institutional ownership and the quality of earnings341 cited
  • 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World310 cited
  • 2006

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Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
286 cited
  • 2007Institutional investor type, earnings management and benchmark beaters283 cited
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    • 2025Ownership structure and earnings management: the role of environmental sustainability as moderator variable. A Further analysis. Saudi evidence18 cited