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The effect of board independence on the earnings quality : evidence from Portuguese listed companies
Alves, Sandra - In: Australasian accounting business and finance journal : AABF 8 (2014) 3, pp. 23-44
Persistent link: https://www.econbiz.de/10010520023
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Nexus among board characteristics, earnings management and dividend payout : evidence from an emerging market
Abu Afifa, Malik; Saleh, Isam Hamad; Al-shoura, Aseel; … - In: International journal of emerging markets 19 (2024) 1, pp. 106-133
Persistent link: https://www.econbiz.de/10014463214
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The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria
Uwuigbe, Uwalomwa; Peter, Daramola Sunday; Oyeniyi, … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 159-174
discretionary accruals); On the other hand, CEO duality had a significant positive impact on earnings management for the sampled …
Persistent link: https://www.econbiz.de/10010395912
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Board quality and earnings management : a system GMM approach
Balachandran, Bala V.; Chatterjee, Chanchal; … - In: International journal of corporate governance : IJCG 12 (2021) 3/4, pp. 209-228
Persistent link: https://www.econbiz.de/10013253333
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Board quality and earnings management : evidence from India
Chatterjee, Chanchal - In: Global business review 21 (2020) 5, pp. 1302-1324
Persistent link: https://www.econbiz.de/10012307904
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Board characteristics and earnings management : evidence from the Vietnamese market
Cho, Sangjun; Chung, Chuneyoung - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-16
the ownership structures. I use discretionary accruals, measured by the modified Jones model, to proxy for earnings …
Persistent link: https://www.econbiz.de/10013399710
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Gender diversity on corporate boards and earnings management : evidence for European Union listed firms
Alves, Sandra - In: Cogent business & management 10 (2023) 1, pp. 1-20
Using a sample of 3.808 non-financial European Union listed companies from 2011 to 2020, this study extends previous research by empirically examining how board gender diversity affects the magnitude of earnings management. The results support the predicted (negative) relationship between female...
Persistent link: https://www.econbiz.de/10014471072
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Problem directors on the audit commitee and financial reporting quality
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 121-144
Persistent link: https://www.econbiz.de/10011558673
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Which types of institutional investors constrain abnormal accruals?
Wang, Mingzhu - In: Corporate governance : an international review 22 (2014) 1, pp. 43-67
Persistent link: https://www.econbiz.de/10010239281
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The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of management & governance 18 (2014) 2, pp. 505-540
Persistent link: https://www.econbiz.de/10010348779