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Independent directors and earnings management : the moderating effects of controlling shareholders and the divergence of cash-flow and control rights

Wu, Soushan; Chen, Chin-Mei; Lee, Pei-Ching - In: The North American journal of economics and finance : a … 35 (2016), pp. 153-165

Persistent link: https://www.econbiz.de/10011672311

Effect of the board of directors and the audit committee on firm performance : a panel data analysis

Ben Barka, Hazar; Legendre, François - In: Journal of management & governance 21 (2017) 3, pp. 737-755

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Do female independent directors reduce corporate risk taking during COVID-19?

Rouse, Marybeth; Ottemoesoe, R. Shanti D.; Wang, Yang; … - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 4, pp. 540-559

Persistent link: https://www.econbiz.de/10014560727

Does public scrutiny on corporate tax decisions affect directors? : effects of responsible (irresponsible) corporate tax practices on director reputation

Hoi, Chun-keung; Ke, Yun; Wu, Qiang; Zhang, Hao - In: Accounting and business research 54 (2024) 2, pp. 168-189

Persistent link: https://www.econbiz.de/10014576852

Board interlocks, career prospects and corporate social responsibility

Lai Van Vo; Le, Huong Thi Thu; Kim, Youngbin - In: Accounting and finance 63 (2023) 4, pp. 4565-4595

Persistent link: https://www.econbiz.de/10014477157

Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?

Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting …) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting … reduces real earnings management (REM) practices and enhances the financial reporting quality (FRQ) in the Saudi market. The …

Persistent link: https://www.econbiz.de/10014506300