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Does corporate governance influence earnings management in listed companies in Bahrain Bourse?

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1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
1995Detecting Earnings Management.6,532 cited
1985Positive Accounting Theory5,837 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
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
2000Corporate governance in the Asian financial crisis1,864 cited
2006Are Busy Boards Effective Monitors?1,675 cited
1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.

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