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Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil
16 references·7 citing·35 second hop
Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil (2014)Effects of Board of Directors' Characteri…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…Corporate governance and firm valuation (2006)Corporate governance and firm…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Financial accounting information and corporate governance (2001)Financial accounting informat…Investor protection and corporate governance (2000)Investor protection and corpo…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2000)Boards of Directors as an End…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1999)The Modern Industrial Revolut…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies (2022)Towards comprehensive corpora…The Influence of Board Factors and Gender Diversity on the ESG Disclosure Score: A Study on Indian Companies (2022)The Influence of Board Factor…The impact of board diversity on financial reporting quality in the GCC listed firms: the role of family and royal directors (2022)The impact of board diversity…Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence (2020)Corporate governance, complia…Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms (2019)Effect of international finan…Board structure and financial distress in Brazilian firms (2019)Board structure and financial…Board leadership structure and earnings quality (2018)Board leadership structure an…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)A review of archival auditing research (2014)The Problem of Social Cost (1960)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)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)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Boards: Does one size fit all☆ (2007)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,659 cited
  • 2006

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Corporate governance and firm valuation
1,283 cited
  • 2000Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature1,177 cited
  • Cited by

    • 2022The Influence of Board Factors and Gender Diversity on the ESG Disclosure Score: A Study on Indian Companies74 cited
    • 2022Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies61 cited
    • 2019Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms48 cited
    • 2020Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence40 cited
    • 2019Board structure and financial distress in Brazilian firms38 cited
    • 2022The impact of board diversity on financial reporting quality in the GCC listed firms: the role of family and royal directors29 cited
    • 2018Board leadership structure and earnings quality21 cited