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Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management
16 references·3 citing·35 second hop
Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management (2023)Codetermination and aggressive reporting:…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)Putting the S back in corpora…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…CEO incentives and earnings management (2004)CEO incentives and earnings m…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…CORPORATE SOCIAL PERFORMANCE AND ORGANIZATIONAL ATTRACTIVENESS TO PROSPECTIVE EMPLOYEES. (1997)CORPORATE SOCIAL PERFORMANCE …Detecting Earnings Management. (1995)Detecting Earnings Management.Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Ethical Decision Making by In…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Specification Tests in Econometrics (1978)Specification Tests in Econom…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Employee Voice and Corporate Governance: Power and Engagement for the Environment (2025)Employee Voice and Corporate …Effect of Audit Committee on Tax Aggressiveness: French Evidence (2024)Effect of Audit Committee on …Internationalization and earnings management: Evidence from China (2022)Internationalization and earn…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)On the Pooling of Time Series and Cross Section Data (1978)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)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The psychology of interpersonal relations. (1958)Generalized expectancies for internal versus external control of reinforcement. (1966)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Ethical leadership: A social learning perspective for construct development and testing (2005)Ethical leadership: A review and future directions (2006)Principles alone cannot guarantee ethical AI (2019)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Institutions, Institutional Change and Economic Performance (1990)A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead (2007)What drives corporate social performance? The role of nation-level institutions (2012)What We Know and Don’t Know About Corporate Social Responsibility (2012)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)The Cross-Section of Expected Stock Returns (1992)The financial reporting environment: Review of the recent literature (2010)Earnings management and investor protection: an international comparison (2003)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1978Specification Tests in Econometrics18,788 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
  • 2007Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations3,447 cited
  • 2010A review of tax research3,167 cited
  • 1997CORPORATE SOCIAL PERFORMANCE AND ORGANIZATIONAL ATTRACTIVENESS TO PROSPECTIVE EMPLOYEES.3,146 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2005Corporate tax avoidance and high-powered incentives

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2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • Cited by

    • 2022Internationalization and earnings management: Evidence from China17 cited
    • 2024Effect of Audit Committee on Tax Aggressiveness: French Evidence17 cited
    • 2025Employee Voice and Corporate Governance: Power and Engagement for the Environment4 cited