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Directors skill and financial reporting quality
16 references·5 citing·37 second hop
Directors skill and financial reporting quality (2018)Directors skill and financial reporting q…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityAn Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…On the Size Distribution of Business Firms (1978)On the Size Distribution of B…Making outside directors inside: Independent directors’ corporate site visits and real earnings management (2024)Making outside directors insi…Board diversity and financial reporting quality: evidence from China (2022)Board diversity and financial…Independent director tenure and corporate transparency (2021)Independent director tenure a…Do directors have style? Board interlock and accounting properties (2021)Do directors have style? Boar…Benefit or burden? A comparison of CFO and CEO outside directorships (2020)Benefit or burden? A comparis…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)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Management ownership and market valuation (1988)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Corporate Governance and Equity Prices (2003)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)A Survey of Corporate Governance (1997)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)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Relationship Between Firm Growth, Size, and Age: Estimates for 100 Manufacturing Industries (1987)The O-Ring Theory of Economic Development (1993)Misallocation and Manufacturing TFP in China and India (2007)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1978On the Size Distribution of Business Firms3,234 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests

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1,899 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited
  • Cited by

    • 2021Independent director tenure and corporate transparency24 cited
    • 2020Benefit or burden? A comparison of CFO and CEO outside directorships21 cited
    • 2021Do directors have style? Board interlock and accounting properties20 cited
    • 2022Board diversity and financial reporting quality: evidence from China20 cited
    • 2024Making outside directors inside: Independent directors’ corporate site visits and real earnings management17 cited