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Audit committee and impression management in financial annual reports: evidence from Jordan
16 references·1 citing·56 second hopsampled
Audit committee and impression management in financial annual reports: evidence from Jordan (2022)Audit committee and impression management…How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)How do the ownership structur…Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Do audit committee attributes…Environmental information disclosure quality, media attention and debt financing costs: Evidence from Chinese heavy polluting listed companies (2019)Environmental information dis…Causes and consequences of voluntary assurance of CSR reports (2019)Causes and consequences of vo…Female directors and impression management in sustainability reporting (2018)Female directors and impressi…Gender diversity, financial expertise and its effects on accounting quality (2017)Gender diversity, financial e…Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2017)Audit committee financial exp…Audit committee financial expertise and earnings quality: A meta-analysis (2017)Audit committee financial exp…Board diversity and corporate social responsibility in Jordan (2016)Board diversity and corporate…The tone of business model disclosure: an impression management analysis of the integrated reports (2015)The tone of business model di…Tone Management (2013)Tone ManagementCorporate governance and impression management in annual results press releases (2011)Corporate governance and impr…Methodological Insights (2009)Methodological InsightsBoard Composition and Stakeholder Performance: Do Stakeholder Directors Make a Difference? (2001)Board Composition and Stakeho…Board meeting frequency and firm performance (1999)Board meeting frequency and f…Impression management: A literature review and two-component model. (1990)Impression management: A lite…Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence (2023)Corporate governance characte…Management ownership and market valuation (1988)The Cross-Section of Expected Stock Returns (1992)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Governance, Board Diversity, and Firm Value (2003)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Property Rights Foundation for a Stakeholder Theory of the Firm (2005)Strategic management a stakeholder approach (2010)Corporate Social Responsibility for Irresponsibility (2011)External Control of Organizations: Resource Dependence Perspective (2011)When Boards Matter: The Case of Corporate Social Irresponsibility (2019)Content Analysis: An Introduction to its Methodology. (1984)Basic Content Analysis (1990)Disclosure level and the cost of equity capital. 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Evidence from Pakistan (2019)The impact of board gender diversity on corporate social responsibility in the Arab Gulf states (2019)CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)Econometric Analysis of Panel Data (2021)Earnings Management During Import Relief Investigations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018)Board gender diversity, corporate governance, and earnings management (2019)Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity (2020)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? (2022)Governing Corporate Social Responsibility Decoupling: The Effect of the Governance Committee on Corporate Social Responsibility Decoupling (2022)Corporate governance and carbon emissions performance: International evidence on curvilinear relationships (2023)Toward a New Conception of the Environment-Competitiveness Relationship (1995)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)How does environmental information disclosure affect economic development and haze pollution in Chinese cities? The mediating role of green technology innovation (2021)Environmental information disclosure and corporate innovation: The “Inverted U-shaped” regulating effect of media attention (2022)No End in Sight? A Greenwash Review and Research Agenda (2023)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)The effect of manager-specific optimism on the tone of earnings conference calls (2014)Speaking of the short-term: disclosure horizon and managerial myopia (2015)Textual Analysis in Accounting and Finance: A Survey (2016)Online information on digitalisation processes and its impact on firm value (2020)The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)Cultural and gender diversity for ESG performance towards knowledge sharing: empirical evidence from European banks (2024)
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References

  • 1990Impression management: A literature review and two-component model.3,330 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2013Tone Management862 cited
  • 2017Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?348 cited
  • 2009Methodological Insights341 cited
  • 2001Board Composition and Stakeholder Performance: Do Stakeholder Directors Make a Difference?287 cited
  • 2019Environmental information disclosure quality, media attention and debt financing costs: Evidence from Chinese heavy polluting listed companies284 cited
  • 2020Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint272 cited
  • 2016Board diversity and corporate social responsibility in Jordan266 cited
  • 2018Female directors and impression management in sustainability reporting260 cited
  • 2019Causes and consequences of voluntary assurance of CSR reports234 cited
  • 2011Corporate governance and impression management in annual results press releases229 cited
  • 2020How do the ownership structure and board of directors' features impact earnings management? The Spanish case212 cited
  • 2017Audit committee financial expertise and earnings quality: A meta-analysis195 cited

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  • 2015The tone of business model disclosure: an impression management analysis of the integrated reports184 cited
  • 2017Gender diversity, financial expertise and its effects on accounting quality182 cited
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    • 2023Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence16 cited