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Do banks react to earnings quality in a privately-dominanted context? : a joint analysis of audit-related and accrual-based measures

Sánchez, Santiago; Lizarraga Dallo, Fermín; Arnedo … - In: Management research : the journal of the Iberoamerican … 14 (2016) 2, pp. 166-187

Persistent link: https://www.econbiz.de/10011626170

Auditing, disclosure, and verification in decentralized decision problems

Anderlini, Luca; Gerardi, Dino; Lagunoff, Roger D. - In: Journal of economic behavior & organization : JEBO 131 (2016) 1, pp. 393-408

Persistent link: https://www.econbiz.de/10011702526

Corporate governance, accounting conservatism, and manipulation

Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437

Persistent link: https://www.econbiz.de/10011647358

Accounting conservatism and board of director characteristics : an empirical analysis

Ahmed, Anwer S.; Duellman, Scott - In: Journal of accounting & economics 43 (2007) 2/3, pp. 411-437

Persistent link: https://www.econbiz.de/10003484977

Essays in venture capital, corporate governance and earnings management

Hochberg, Yael V. - 2003

Persistent link: https://www.econbiz.de/10003623477

Board committees, CEO compensation, and earnings management

Laux, Christian (contributor); Laux, Volker (contributor) - 2007

We analyze the effect of committee formation on how corporate boards perform two main functions: setting CEO pay and overseeing the financial reporting process. The use of performance-based pay schemes induces the CEO to manipulate earnings, which leads to an increased need for board oversight....

Persistent link: https://www.econbiz.de/10003530304