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Earnings management and corporate investment efficiency: does the board of directors matter?
16 references·16 citing·25 second hopsampled
Earnings management and corporate investment efficiency: does the board of directors matter? (2019)Earnings management and corporate investm…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Performance matched discretionary accrual measures (2005)Performance matched discretio…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Legal Determinants of External Finance (1997)Legal Determinants of Externa…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…The market for corporate control (1983)The market for corporate cont…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…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…The impact of board diversity on earnings management in Kuwait (2024)The impact of board diversity…Board characteristics, institutional ownership, and investment efficiency: Evidence from an emerging market (2024)Board characteristics, instit…Impact of earnings management on working capital management efficiency (2023)Impact of earnings management…Earnings management, institutional ownership and investment efficiency: evidence from a developing country (2023)Earnings management, institut…Female directors, R&D activities and firms’ investment efficiency: evidence from China (2022)Female directors, R&D activit…Corporate governance, competition and earnings management: evidence from Asian emerging economies (2022)Corporate governance, competi…Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US (2022)Are female CFOs more ethical …The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system (2021)The impact of corporate gover…The impact of board characteristics on corporate investment decisions: an empirical study (2021)The impact of board character…The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market (2021)The impact of audit quality o…Investment efficiency and corporate governance: evidence from Asian listed firms (2021)Investment efficiency and cor…Financial reporting quality and the effects of CFO gender and board gender diversity (2021)Financial reporting quality a…Does gender diversity on firm’s board affect dividend payouts? Evidence from India (2021)Does gender diversity on firm…Corporate governance and investment efficiency in Indonesia: the moderating role of industry competition (2021)Corporate governance and inve…The relationship between corporate investment decision and firm performance: Moderating role of cash flows (2020)The relationship between corp…Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries (2020)Heads and Tails of Earnings M…What Do We Know about Capital Structure? Some Evidence from International Data (1995)Law and Finance (1998)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)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)Performance Pay and Top-Management Incentives (1990)Corporate governance, chief executive officer compensation, and firm performance (1999)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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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
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 1983

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The market for corporate control
4,145 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • Cited by

    • 2021The impact of board characteristics on corporate investment decisions: an empirical study76 cited
    • 2021The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system52 cited
    • 2021Corporate governance and investment efficiency in Indonesia: the moderating role of industry competition49 cited
    • 2021Financial reporting quality and the effects of CFO gender and board gender diversity47 cited
    • 2021Investment efficiency and corporate governance: evidence from Asian listed firms39 cited
    • 2023Impact of earnings management on working capital management efficiency39 cited
    • 2021The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market39 cited
    • 2023Earnings management, institutional ownership and investment efficiency: evidence from a developing country31 cited
    • 2024The impact of board diversity on earnings management in Kuwait29 cited
    • 2020The relationship between corporate investment decision and firm performance: Moderating role of cash flows28 cited
    • 2022Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US28 cited
    • 2022Female directors, R&D activities and firms’ investment efficiency: evidence from China26 cited
    • 2020Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries26 cited
    • 2022Corporate governance, competition and earnings management: evidence from Asian emerging economies24 cited
    • 2024Board characteristics, institutional ownership, and investment efficiency: Evidence from an emerging market23 cited
    • 2021Does gender diversity on firm’s board affect dividend payouts? Evidence from India20 cited