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The impact of board internationalization on earnings management

Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015

Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...

Persistent link: https://www.econbiz.de/10011418688

The Impact of Board Internationalization on Earnings Management

Hooghiemstra, Reggy - 2018

Persistent link: https://www.econbiz.de/10012936601

Strangers on the board : the impact of board internationalization on earnings management of Nordic firms

Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - In: International business review : the official journal of … 28 (2019) 1, pp. 119-134

Persistent link: https://www.econbiz.de/10011980648

Determinants and accounting consequences of forming a governance committee : evidence from the United States

Huang, Henry; Lobo, Gerald J.; Zhou, Jian - In: Corporate governance : an international review 17 (2009) 6, pp. 710-727

Persistent link: https://www.econbiz.de/10003919502

Auditor reputation and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 34 (2010) 10, pp. 2318-2327

Persistent link: https://www.econbiz.de/10008857756

Association between borrower and lender state ownership and accounting conservatism

Chen, Hanwen; Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, … - In: Journal of accounting research 48 (2010) 5, pp. 973-1014

Persistent link: https://www.econbiz.de/10008732197

Effects of audit quality on earnings management and cost of equity capital : evidence from China

Chen, Hanwen; Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, … - In: Contemporary accounting research : a journal of the … 28 (2011) 3, pp. 892-925

Persistent link: https://www.econbiz.de/10009378356

The impact of SFAS 133 on income smoothing by banks through loan loss provisions

Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260

Persistent link: https://www.econbiz.de/10009711735

Effects of international institutional factors on earnings quality of banks

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 39 (2014), pp. 87-106

Persistent link: https://www.econbiz.de/10010340769

Impact of proximity to debt covenant violation on earnings management

Franz, Diana R.; HassabElnaby, Hassan R.; Lobo, Gerald J. - In: Review of accounting studies 19 (2014) 1, pp. 473-505

Persistent link: https://www.econbiz.de/10010347311