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Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
16 references·16 citing·41 second hopsampled
Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks (2020)Does the quality of voluntary disclosure …CSR reporting practices and the quality of disclosure: An empirical analysis (2014)CSR reporting practices and t…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…How Well Do Social Ratings Actually Measure Corporate Social Responsibility? (2009)How Well Do Social Ratings Ac…Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Are Socially Responsible Mana…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Financial accounting information and corporate governance (2001)Financial accounting informat…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Job Market Signaling (1973)Job Market SignalingCorporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings (2024)Corporate tax avoidance and f…How does transparency into global sustainability initiatives influence firm value? Insights from Anglo‐American countries (2023)How does transparency into gl…Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality? (2023)Do the educational profile, g…Board characteristics and corporate cash holding: evidence from the UK, France and Germany (2023)Board characteristics and cor…Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality (2023)Anti-corruption disclosure qu…Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100 (2023)Anti-corruption disclosure an…The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector (2022)The relationship between reli…The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia (2022)The impact of internal and ex…The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions (2022)The impact of board character…The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review (2022)The impact of audit committee…The impact of audit characteristics, audit fees on classification shifting: evidence from Germany (2022)The impact of audit character…Financial reporting quality of financial institutions: Literature review (2022)Financial reporting quality o…Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa (2022)Does the presence of an envir…Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter? (2022)Carbon emission disclosures a…Board composition, ownership structure and financial distress: insights from UK FTSE 350 (2022)Board composition, ownership …Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance (2021)Determinants of corporate env…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)Earnings Management During Import Relief Investigations (1991)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)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Content Analysis: An Introduction to its Methodology. (1984)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Performance matched discretionary accrual measures (2005)Corporate Sustainability: First Evidence on Materiality (2016)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Responsible Investing: The ESG-Efficient Frontier (2019)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)What Determines Corporate Transparency? (2004)How does financial reporting quality relate to investment efficiency? (2009)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1973Job Market Signaling16,329 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 2014CSR reporting practices and the quality of disclosure: An empirical analysis1,229 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2009How Well Do Social Ratings Actually Measure Corporate Social Responsibility?1,027 cited
  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

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1,025 cited
  • 2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility998 cited
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    • 2021Determinants of corporate environmental disclosures in Sri Lanka: the role of corporate governance95 cited
    • 2022Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?95 cited
    • 2024Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings84 cited
    • 2023How does transparency into global sustainability initiatives influence firm value? Insights from Anglo‐American countries77 cited
    • 2022Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa76 cited
    • 2023Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality54 cited
    • 2023Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?54 cited
    • 2023Board characteristics and corporate cash holding: evidence from the UK, France and Germany48 cited
    • 2022The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions44 cited
    • 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia43 cited
    • 2023Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 10043 cited
    • 2022The impact of audit characteristics, audit fees on classification shifting: evidence from Germany42 cited
    • 2022Board composition, ownership structure and financial distress: insights from UK FTSE 35041 cited
    • 2022The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector39 cited
    • 2022Financial reporting quality of financial institutions: Literature review35 cited
    • 2022The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review30 cited