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Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam
16 references·10 citing·40 second hop
Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam (2019)Do foreign shareholders improve corporate…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)The Colors of Investors' Mone…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Investor protection and corporate governance (2000)Investor protection and corpo…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)WHAT'S IN A NAME? REPUTATION …An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Positive Accounting Theory (1985)Positive Accounting TheoryThe Impact of Corporate Governance on Sustainability Disclosures: A Comparison from the Perspective of Financial and Non-Financial Firms (2024)The Impact of Corporate Gover…Earnings quality and financial flexibility: A moderating role of corporate governance (2022)Earnings quality and financia…Earnings Management, Board Composition and Earnings Persistence in Emerging Market (2022)Earnings Management, Board Co…Does a Foreign Board Improve Corporate Social Responsibility? (2021)Does a Foreign Board Improve …Audit quality, accruals quality and the cost of equity in an emerging market: Evidence from Vietnam (2021)Audit quality, accruals quali…Accruals quality and the cost of debt: Evidence from Vietnam (2021)Accruals quality and the cost…The role of the audit committee in improving earnings quality: The case of industrial companies in GCC (2020)The role of the audit committ…Does corporate governance really matter for bank efficiency? Evidence from ASEAN countries (2020)Does corporate governance rea…Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China (2020)Are Socially Responsible Comp…Are better-governed firms more innovative? Evidence from Korea (2020)Are better-governed firms mor…The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Firm resources and sustained competitive advantage (2004)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Judgment under Uncertainty: Heuristics and Biases (1974)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)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)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Equity Prices (2003)Do institutional investors drive corporate social responsibility? International evidence (2018)The Importance of Climate Risks for Institutional Investors (2019)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1990WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY.5,424 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2007The Colors of Investors' Money: The Role of Institutional Investors Around the World2,025 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • Cited by

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    • 2024The Impact of Corporate Governance on Sustainability Disclosures: A Comparison from the Perspective of Financial and Non-Financial Firms41 cited
    • 2022Earnings quality and financial flexibility: A moderating role of corporate governance38 cited
    • 2021Accruals quality and the cost of debt: Evidence from Vietnam37 cited
    • 2020The role of the audit committee in improving earnings quality: The case of industrial companies in GCC34 cited
    • 2021Audit quality, accruals quality and the cost of equity in an emerging market: Evidence from Vietnam30 cited
    • 2022Earnings Management, Board Composition and Earnings Persistence in Emerging Market30 cited
    • 2020Does corporate governance really matter for bank efficiency? Evidence from ASEAN countries24 cited
    • 2020Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China23 cited
    • 2020Are better-governed firms more innovative? Evidence from Korea20 cited