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Earnings quality and internal control in bank-dominated corporate governance
16 references·3 citing·33 second hop
Earnings quality and internal control in bank-dominated corporate governance (2019)Earnings quality and internal control in …Detecting Earnings Management (2012)Detecting Earnings ManagementVarieties of Capitalism: The Institutional Foundations of Comparative Advantage (2003)Varieties of Capitalism: The …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Varieties of Capitalism (2001)Varieties of CapitalismAn 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…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…Detecting Earnings Management. (1995)Detecting Earnings Management.The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheorySeparation 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…Qualitatively beyond the ledger: unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity (2024)Qualitatively beyond the ledg…Accounting Frauds and Main-Bank Monitoring in Japanese Corporations (2021)Accounting Frauds and Main-Ba…Main bank relationships and risk taking in Japanese listed firms (2020)Main bank relationships and r…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)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)Law and Finance (1998)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)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)Economic Action and Social Structure: The Problem of Embeddedness (1985)Institutions, Institutional Change and Economic Performance (1990)Dynamic capabilities and strategic management (1997)How Institutions Evolve (2004)Taking ideas and discourse seriously: explaining change through discursive institutionalism as the fourth ‘new institutionalism’ (2010)Varieties of Capitalism (2015)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)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Social Protection and the Formation of Skills: A Reinterpretation of the Welfare State (2001)Liberalism, Neoliberalism, and Urban Governance: A State–Theoretical Perspective (2002)Introduction: Institutional Change in Advanced Political Economies (2005)
this work references cited by second hop

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
  • 2001Varieties of Capitalism8,743 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Varieties of Capitalism: The Institutional Foundations of Comparative Advantage7,510 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 2012Detecting Earnings Management3,821 cited

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  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • Cited by

    • 2021Accounting Frauds and Main-Bank Monitoring in Japanese Corporations29 cited
    • 2020Main bank relationships and risk taking in Japanese listed firms24 cited
    • 2024Qualitatively beyond the ledger: unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity13 cited