메뉴 건너뛰기




Volumn 25, Issue 5, 2006, Pages 609-625

Corporate governance and the quality of financial analysts' information

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33748917268     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.07.003     Document Type: Article
Times cited : (172)

References (26)
  • 1
    • 0742304035 scopus 로고    scopus 로고
    • Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts
    • Abarbanell J., and Lehavy R. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts. Journal of Accounting and Economics 36 (2003) 105-146
    • (2003) Journal of Accounting and Economics , vol.36 , pp. 105-146
    • Abarbanell, J.1    Lehavy, R.2
  • 2
    • 30344469920 scopus 로고    scopus 로고
    • Corporate governance and accounting scandals
    • Agrawal A., and Chadha S. Corporate governance and accounting scandals. Journal of Law and Economics 48 2 (2005) 371-406
    • (2005) Journal of Law and Economics , vol.48 , Issue.2 , pp. 371-406
    • Agrawal, A.1    Chadha, S.2
  • 3
    • 20444470173 scopus 로고    scopus 로고
    • The association between outside directors, institutional investors and the properties of management earnings forecasts
    • Ajinkya B., Bhojraj S., and Sengupta P. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research 43 (2005) 343-376
    • (2005) Journal of Accounting Research , vol.43 , pp. 343-376
    • Ajinkya, B.1    Bhojraj, S.2    Sengupta, P.3
  • 4
    • 0035730596 scopus 로고    scopus 로고
    • Domestic accounting standards, international accounting standards, and predictability of earnings
    • Ashbaugh H., and Pincus M. Domestic accounting standards, international accounting standards, and predictability of earnings. Journal of Accounting Research 39 3 (2001) 417-435
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 417-435
    • Ashbaugh, H.1    Pincus, M.2
  • 6
    • 0036807125 scopus 로고    scopus 로고
    • Changes in analysts' information around earnings announcements
    • Barron O., Byard D., and Kim O. Changes in analysts' information around earnings announcements. The Accounting Review 77 4 (2002) 821-846
    • (2002) The Accounting Review , vol.77 , Issue.4 , pp. 821-846
    • Barron, O.1    Byard, D.2    Kim, O.3
  • 8
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relation between the board of directors composition and financial statement fraud
    • Beasley M. An empirical analysis of the relation between the board of directors composition and financial statement fraud. The Accounting Review 71 4 (1996) 443-465
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 443-465
    • Beasley, M.1
  • 9
    • 0010697284 scopus 로고
    • Firm characteristics and analyst following
    • Bhushan R. Firm characteristics and analyst following. Journal of Accounting and Economics 11 2-3 (1989) 255-274
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.2-3 , pp. 255-274
    • Bhushan, R.1
  • 10
    • 0033162044 scopus 로고    scopus 로고
    • Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?
    • Clement M. Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?. Journal of Accounting and Economics 27 3 (1999) 285-303
    • (1999) Journal of Accounting and Economics , vol.27 , Issue.3 , pp. 285-303
    • Clement, M.1
  • 11
    • 0001650996 scopus 로고    scopus 로고
    • Corporate governance, chief executive officer compensation, and firm performance
    • Core J., Holthausen R., and Larker D. Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics 51 (1999) 371-406
    • (1999) Journal of Financial Economics , vol.51 , pp. 371-406
    • Core, J.1    Holthausen, R.2    Larker, D.3
  • 12
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings management: An analysis of firms subject to enforcement actions by the SEC
    • Dechow P., Hutton A., and Sloan R. Causes and consequences of earnings management: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 1 (1996) 1-36
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 1-36
    • Dechow, P.1    Hutton, A.2    Sloan, R.3
  • 13
    • 84935941592 scopus 로고
    • The structure of corporate ownership: Causes and consequences
    • Demsetz H., and Lehn K. The structure of corporate ownership: Causes and consequences. Journal of Political Economy 93 (1985) 1155-1177
    • (1985) Journal of Political Economy , vol.93 , pp. 1155-1177
    • Demsetz, H.1    Lehn, K.2
  • 14
    • 0036013274 scopus 로고    scopus 로고
    • International diversification and analysts' forecast accuracy and bias
    • Duru A., and Reeb D. International diversification and analysts' forecast accuracy and bias. The Accounting Review 77 2 (2002) 415-433
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 415-433
    • Duru, A.1    Reeb, D.2
  • 16
    • 84993848601 scopus 로고
    • The modern industrial revolution, exit, and the failure of internal controls systems
    • Jensen M. The modern industrial revolution, exit, and the failure of internal controls systems. Journal of Finance 48 (1993) 831-880
    • (1993) Journal of Finance , vol.48 , pp. 831-880
    • Jensen, M.1
  • 17
    • 20444464511 scopus 로고    scopus 로고
    • The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis
    • Karamanou I., and Vafeas N. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research 43 3 (2005) 453-485
    • (2005) Journal of Accounting Research , vol.43 , Issue.3 , pp. 453-485
    • Karamanou, I.1    Vafeas, N.2
  • 18
    • 0036013276 scopus 로고    scopus 로고
    • Economic determinants of audit committee independence
    • Klein A. Economic determinants of audit committee independence. The Accounting Review 77 2 (2002) 435-452
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 435-452
    • Klein, A.1
  • 19
    • 0036331491 scopus 로고    scopus 로고
    • Audit committee, board of director characteristics, and earnings management
    • Klein A. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 3 (2002) 375-400
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.3 , pp. 375-400
    • Klein, A.1
  • 20
    • 0030305317 scopus 로고    scopus 로고
    • Corporate disclosure policy and analyst behavior
    • Lang M., and Lundholm R. Corporate disclosure policy and analyst behavior. The Accounting Review 71 4 (1996) 467-492
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 467-492
    • Lang, M.1    Lundholm, R.2
  • 21
    • 33748901106 scopus 로고    scopus 로고
    • Larcker, D., Richardson, S., Tuna, I., 2006. Corporate Governance, Accounting Outcomes, and Organizational Performance. Working paper, University of Pennsylvania.
  • 22
    • 0033240446 scopus 로고    scopus 로고
    • Does forecast accuracy matter to security analysts?
    • Mikhail M., Walther B., and Willis R. Does forecast accuracy matter to security analysts?. The Accounting Review 74 2 (1999) 185-200
    • (1999) The Accounting Review , vol.74 , Issue.2 , pp. 185-200
    • Mikhail, M.1    Walther, B.2    Willis, R.3
  • 23
    • 0002932137 scopus 로고
    • Analyst following and institutional ownership
    • O'Brien P., and Bhushan R. Analyst following and institutional ownership. Journal of Accounting Research 28 Supplement (1990) 55-76
    • (1990) Journal of Accounting Research , vol.28 , Issue.SUPPL , pp. 55-76
    • O'Brien, P.1    Bhushan, R.2
  • 24
    • 0034389392 scopus 로고    scopus 로고
    • Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury
    • Peasnell K., Pope P., and Young S. Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury. British Accounting Review 32 (2000) 415-445
    • (2000) British Accounting Review , vol.32 , pp. 415-445
    • Peasnell, K.1    Pope, P.2    Young, S.3
  • 25
    • 45149141717 scopus 로고
    • The timing of and incentives for annual earnings forecasts near interim financial report releases
    • Stickel S. The timing of and incentives for annual earnings forecasts near interim financial report releases. Journal of Accounting and Economics 11 2, 3 (1989) 275-292
    • (1989) Journal of Accounting and Economics , vol.11 , Issue.2-3 , pp. 275-292
    • Stickel, S.1
  • 26
    • 0030078208 scopus 로고    scopus 로고
    • Higher market valuation for firms with a small board for directors
    • Yermack D. Higher market valuation for firms with a small board for directors. Journal of Financial Economics 40 (1996) 185-211
    • (1996) Journal of Financial Economics , vol.40 , pp. 185-211
    • Yermack, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.