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Corporate governance mechanisms and earnings quality: Is firm size a moderation variable?
16 references·1 citing·49 second hopsampled
Corporate governance mechanisms and earnings quality: Is firm size a moderation variable? (2022)Corporate governance mechanisms and earni…Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships (2020)Role of discretionary earning…Earnings management: a strategic adaptation or deliberate manipulation? (2020)Earnings management: a strate…PENGARUH STRUKTUR KEPEMILIKAN, TATA KELOLA PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (2019)PENGARUH STRUKTUR KEPEMILIKAN…Do institutional investors drive corporate social responsibility? International evidence (2018)Do institutional investors dr…Financial accounting scandals and the reform of corporate governance in the United States and in Italy (2017)Financial accounting scandals…Corporate governance implementation rating in Indonesia and its effects on financial performance (2017)Corporate governance implemen…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…PENGARUH LIPUTAN MEDIA, KEPEKAAN INDUSTRI, DAN STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN LINGKUNGAN (2016)PENGARUH LIPUTAN MEDIA, KEPEK…Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011 (2015)Impact of Audit Committee and…The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies (2014)The Effect of Board Independe…Board characteristics, ownership structure and earnings quality: Malaysian evidence (2008)Board characteristics, owners…Audit committees and earnings quality (2008)Audit committees and earnings…Reactions to Dividend Changes Conditional on Earnings Quality (2003)Reactions to Dividend Changes…Earnings Quality (2003)Earnings QualityThe Audit Committee and Earnings Quality (1996)The Audit Committee and Earni…Moderated regression analysis and Likert scales: Too coarse for comfort. (1992)Moderated regression analysis…Corporate governance and effect in fintech: Evidence from Gulf Cooperation Council banking sector (2023)Corporate governance and effe…The Information Content of Annual Earnings Announcements (1968)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)The Effect of Audit Committee and Board of Director Independence on Auditor Resignation (2004)The association between corporate governance and earnings quality: Further evidence using the GOV-Score (2008)Board of directors, audit committee, and firm performance: Evidence from Greece (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)The impact of corporate governance and agency effect on earnings management – A test of the dual banking system (2020)Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia (2022)The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa (2023)Agency Theory: An Assessment and Review (1989)Detecting Earnings Management. (1995)Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee (2020)The Effect of Corporate Governance Structure on Fraud and Money Laundering (2022)The impact of audit quality on earnings management: Evidence from France (2022)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Audit committee characteristics and firm performance during the global financial crisis (2011)The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)Corporate governance mechanisms and firm performance in a developing country (2020)Legal Determinants of External Finance (1997)Law and Finance (1998)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Corporate Governance and Equity Prices (2003)Corporate governance and banking performance: the mediating role of intellectual capital among OIC countries (2020)Factors influencing environment disclosure quality and the moderating role of corporate governance (2021)The Relationship between Corporate Governance Quality and Firm Performance: The Moderating Role of Capital Structure (2022)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)The Importance of Climate Risks for Institutional Investors (2019)Corporate green bonds (2021)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Work and motivation (1964)A General Structural Equation Model with Dichotomous, Ordered Categorical, and Continuous Latent Variable Indicators (1984)Methodological Concerns When Using Silhouettes to Measure Body Image (1998)BACKLASH TOWARD DIVERSITY INITIATIVES: EXAMINING THE IMPACT OF DIVERSITY PROGRAM JUSTIFICATION, PERSONAL AND GROUP OUTCOMES (2004)Body image assessment: A review of figural drawing scales (2009)The Concept of Fit in Strategy Research: Towards Verbal and Statistical Correspondence (2018)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Getting to the Bottom Line: An Exploration of Gender and Earnings Quality (2007)Implications for GAAP from an analysis of positive research in accounting (2010)A new measure of accounting quality (2013)Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence (2012)Women directors, family ownership and earnings management in Malaysia (2016)Does a Board Characteristic Moderate the Relationship between CSR Practices and Financial Performance? Evidence from European ESG Firms (2021)
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References

  • 2018Do institutional investors drive corporate social responsibility? International evidence2,545 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2003Earnings Quality604 cited
  • 2008Audit committees and earnings quality354 cited
  • 1992Moderated regression analysis and Likert scales: Too coarse for comfort.259 cited
  • 1996The Audit Committee and Earnings Quality236 cited
  • 2017Corporate governance implementation rating in Indonesia and its effects on financial performance160 cited
  • 2008Board characteristics, ownership structure and earnings quality: Malaysian evidence133 cited
  • 2014The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies92 cited
  • 2015Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 201171 cited
  • 2003Reactions to Dividend Changes Conditional on Earnings Quality65 cited
  • 2020Role of discretionary earning management in corporate governance-value and corporate governance-risk relationships58 cited
  • 2020Earnings management: a strategic adaptation or deliberate manipulation?52 cited
  • 2019PENGARUH STRUKTUR KEPEMILIKAN, TATA KELOLA PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

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48 cited
  • 2016PENGARUH LIPUTAN MEDIA, KEPEKAAN INDUSTRI, DAN STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN LINGKUNGAN43 cited
  • 2017Financial accounting scandals and the reform of corporate governance in the United States and in Italy38 cited
  • Cited by

    • 2023Corporate governance and effect in fintech: Evidence from Gulf Cooperation Council banking sector16 cited