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Do governance mechanisms deter earnings management and promote corporate social responsibility?
16 references·13 citing·31 second hopsampled
Do governance mechanisms deter earnings management and promote corporate social responsibility? (2018)Do governance mechanisms deter earnings m…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Corporate Social Responsibility as a Conflict Between Shareholders (2010)Corporate Social Responsibili…Corporate Social Responsibility: Strategic Implications* (2006)Corporate Social Responsibili…How do family ownership, control and management affect firm value? (2005)How do family ownership, cont…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…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…Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context? (2024)Does the board of directors p…Corporate governance characteristics and involvement in ESG activities: current trends and research directions (2024)Corporate governance characte…Capital market internationalization and firms' ESG performance: Evidence from the inclusion of China A-shares in the MSCI Emerging Market Index (2024)Capital market internationali…Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms (2023)Board gender diversity, insti…The bidirectional relationship between corporate social responsibility and financial reporting quality: Does gender diversity matter? Evidence from US companies (2022)The bidirectional relationshi…Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms (2022)Institutional Ownership Types…Corporate social responsibility spending and earnings management: The moderating effect of ownership structure (2022)Corporate social responsibili…Corporate social responsibility disclosures and earnings management: a bibliometric analysis (2022)Corporate social responsibili…Institutional ownership, environmental, social, and governance performance and disclosure – a review on empirical quantitative research (2020)Institutional ownership, envi…Influence of board characteristics on TBL reporting (2020)Influence of board characteri…PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN (2019)PROFITABILITAS, LEVERAGE, KOM…Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies (2019)Effect of corporate governanc…Corporate social responsibility and earnings quality: do institutional features matter? (2019)Corporate social responsibili…Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)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)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Socioemotional Wealth and Business Risks in Family-controlled Firms: Evidence from Spanish Olive Oil Mills (2007)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Socioemotional Wealth in Family Firms (2012)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Earnings Management through Real Activities Manipulation (2003)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Investor protection and corporate governance (2000)
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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
  • 1997A Survey of Corporate Governance16,237 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2005How do family ownership, control and management affect firm value?4,190 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2006Corporate Social Responsibility: Strategic Implications*3,155 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2010Corporate Social Responsibility as a Conflict Between Shareholders2,311 cited
  • 2002

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Culture, Corporate Governance and Disclosure in Malaysian Corporations
2,013 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • Cited by

    • 2020Institutional ownership, environmental, social, and governance performance and disclosure – a review on empirical quantitative research62 cited
    • 2019PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN51 cited
    • 2024Capital market internationalization and firms' ESG performance: Evidence from the inclusion of China A-shares in the MSCI Emerging Market Index50 cited
    • 2020Influence of board characteristics on TBL reporting49 cited
    • 2022Corporate social responsibility spending and earnings management: The moderating effect of ownership structure48 cited
    • 2022Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms47 cited
    • 2024Corporate governance characteristics and involvement in ESG activities: current trends and research directions39 cited
    • 2019Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies32 cited
    • 2022The bidirectional relationship between corporate social responsibility and financial reporting quality: Does gender diversity matter? Evidence from US companies30 cited
    • 2024Does the board of directors play a role in mitigating real and accrual-based earnings management in the MENA context?27 cited
    • 2019Corporate social responsibility and earnings quality: do institutional features matter?26 cited
    • 2023Board gender diversity, institutional ownership and earnings management: evidence from East African community listed firms25 cited
    • 2022Corporate social responsibility disclosures and earnings management: a bibliometric analysis22 cited