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Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia
16 references·11 citing·30 second hop
Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia (2019)Effect of audit committee independence, b…The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)The Gender and Ethnic Diversi…Political Connections and Corporate Bailouts (2006)Political Connections and Cor…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Performance matched discretionary accrual measures (2005)Performance matched discretio…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…Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance, Board D…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…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 separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Management ownership and market valuation (1988)Management ownership and mark…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)INFORMATIONAL ASYMMETRIES, FI…Auditing in family firms: Past trends and future research directions (2024)Auditing in family firms: Pas…The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market (2023)The impact of board character…Digital Transformation: Moderating Supply Chain Concentration and Competitive Advantage in the Service-Oriented Manufacturing Industry (2023)Digital Transformation: Moder…Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria (2023)Audit committee attributes, b…Women on boards, firms’ competitive advantage and its effect on ESG disclosure in Malaysia (2022)Women on boards, firms’ compe…Earnings management by family firms to meet the debt covenants: evidence from India (2022)Earnings management by family…The impact of IFRS on earnings management: evidence from Mexico (2021)The impact of IFRS on earning…Ownership structure and real earnings management: evidence from an emerging market (2021)Ownership structure and real …Ownership structure and earnings management: Empirical evidence from Vietnam (2021)Ownership structure and earni…Investment in outside governance monitoring and real earnings management: evidence from an emerging market (2021)Investment in outside governa…Do corporate governance practices restrain earnings management in banking industry? Lessons from India (2021)Do corporate governance pract…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Intermediation and Delegated Monitoring (1984)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)A Survey of Corporate Governance (1997)International Accounting Standards and Accounting Quality (2008)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)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)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)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 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
  • 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2006Political Connections and Corporate Bailouts2,576 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations

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2,013 cited
  • 2010The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance1,851 cited
  • Cited by

    • 2021Ownership structure and earnings management: Empirical evidence from Vietnam77 cited
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    • 2021Ownership structure and real earnings management: evidence from an emerging market51 cited
    • 2023The impact of board characteristics and ownership structure on earnings management: Evidence from a frontier market50 cited
    • 2023Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria38 cited
    • 2021Do corporate governance practices restrain earnings management in banking industry? Lessons from India31 cited
    • 2024Auditing in family firms: Past trends and future research directions28 cited
    • 2021Investment in outside governance monitoring and real earnings management: evidence from an emerging market27 cited
    • 2021The impact of IFRS on earnings management: evidence from Mexico26 cited
    • 2022Earnings management by family firms to meet the debt covenants: evidence from India25 cited
    • 2023Digital Transformation: Moderating Supply Chain Concentration and Competitive Advantage in the Service-Oriented Manufacturing Industry22 cited