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Equity‐Based Compensation of Outside Directors and Corporate Disclosure Quality
16 references·15 citing·40 second hop
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(1996)Corporate Disclosure Policy a…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Asset pricing and the bid-ask spread (1986)Asset pricing and the bid-ask…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…The governance of director compensation (2024)The governance of director co…Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria (2023)Audit committee attributes, b…Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation (2022)Multiple Directorships and Au…Determinants and Consequences of the Severity of Executive Compensation Clawbacks* (2022)Determinants and Consequences…The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality (2021)The Sheep Watching the Shephe…The Corporate Objective Revisited: The Shareholder Perspective (2021)The Corporate Objective Revis…Country‐, firm‐, and director‐level risk and responsibilities and independent director compensation (2021)Country‐, firm‐, and director…Is Audit Committee Equity Compensation Related to Audit Fees?* (2020)Is Audit Committee Equity Com…Director compensation and related party transactions (2019)Director compensation and rel…Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article (2019)Corporate Financial Disclosur…Role of media and independent directors in corporate transparency and disclosure: evidence from an emerging economy (2018)Role of media and independent…CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts? 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References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
  • 1997Industry costs of equity5,793 cited
  • 1986Asset pricing and the bid-ask spread5,087 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2004What Determines Corporate Transparency?2,192 cited

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2001
Toward an Implied Cost of Capital
2,004 cited

Cited by

  • 2011Evaluating Implied Cost of Capital Estimates76 cited
  • 2019Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article75 cited
  • 2019Director compensation and related party transactions72 cited
  • 2018Role of media and independent directors in corporate transparency and disclosure: evidence from an emerging economy56 cited
  • 2021The Corporate Objective Revisited: The Shareholder Perspective45 cited
  • 2020Is Audit Committee Equity Compensation Related to Audit Fees?*43 cited
  • 2017The link between audit committees, corporate governance quality and firm performance: A literature review41 cited
  • 2023Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria38 cited
  • 2017The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study28 cited
  • 2021Country‐, firm‐, and director‐level risk and responsibilities and independent director compensation28 cited
  • 2022Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation28 cited
  • 2021The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality25 cited
  • 2022Determinants and Consequences of the Severity of Executive Compensation Clawbacks*19 cited
  • 2024The governance of director compensation18 cited
  • 2018CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts?17 cited