-
1
-
-
0742311570
-
Is corporate governance different for bank holding companies?
-
Adams, R., and H. Mehran. 2003. Is corporate governance different for bank holding companies? FRBNY Economic Policy Review 9(1): 123-42.
-
(2003)
FRBNY Economic Policy Review
, vol.9
, Issue.1
, pp. 123-142
-
-
Adams, R.1
Mehran, H.2
-
2
-
-
20444470173
-
The association between outside directors, institutional investors and the properties of management earnings forecasts
-
Ajinkya, B., S. Bhojraj, and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research 43 (3): 343-76.
-
(2005)
Journal of Accounting Research
, vol.43
, Issue.3
, pp. 343-376
-
-
Ajinkya, B.1
Bhojraj, S.2
Sengupta, P.3
-
3
-
-
11144307937
-
Board characteristics, accounting report integrity, and the cost of debt
-
Anderson, R. C., S. A. Mansi, and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 37 (3): 315-42.
-
(2004)
Journal of Accounting and Economics
, vol.37
, Issue.3
, pp. 315-342
-
-
Anderson, R.C.1
Mansi, S.A.2
Reeb, D.M.3
-
4
-
-
0347076594
-
The determinants of board structure at the initial public offering
-
Baker, M., and P. A. Gompers. 2003. The determinants of board structure at the initial public offering. Journal of Law and Economics 46 (2): 569-98.
-
(2003)
Journal of Law and Economics
, vol.46
, Issue.2
, pp. 569-598
-
-
Baker, M.1
Gompers, P.A.2
-
5
-
-
84990350703
-
Options reporting and the political costs of CEO pay
-
Baker, T. A. 1999. Options reporting and the political costs of CEO pay. Journal of Accounting, Auditing and Finance 14(2): 125-45.
-
(1999)
Journal of Accounting, Auditing and Finance
, vol.14
, Issue.2
, pp. 125-145
-
-
Baker, T.A.1
-
6
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (4): 443-65.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 443-465
-
-
Beasley, M.S.1
-
7
-
-
57149124067
-
-
Working paper, North Carolina State University, University of Tennessee, and Kennesaw State University
-
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. L. Neal. 2007. The audit committee oversight process. Working paper, North Carolina State University, University of Tennessee, and Kennesaw State University.
-
(2007)
The audit committee oversight process
-
-
Beasley, M.S.1
Carcello, J.V.2
Hermanson, D.R.3
Neal, T.L.4
-
8
-
-
0003873620
-
-
Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees, New York: New York Stock Exchange and National Association of Securities Dealers
-
Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. 1999. Report and recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. New York: New York Stock Exchange and National Association of Securities Dealers.
-
(1999)
Report and recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees
-
-
-
9
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72 (3): 323-49.
-
(1997)
The Accounting Review
, vol.72
, Issue.3
, pp. 323-349
-
-
Botosan, C.A.1
-
10
-
-
57149123776
-
The compensation committee of the board: Best practices for establishing executive compensation
-
Brancato, C. K., C. Peck, and D. Hervig. 2001. The compensation committee of the board: Best practices for establishing executive compensation. New York: Conference Board.
-
(2001)
New York: Conference Board
-
-
Brancato, C.K.1
Peck, C.2
Hervig, D.3
-
12
-
-
33748917268
-
Corporate governance and the quality of financial analysts' information
-
Byard, D., Y. Li, and J. Weintrop. 2006. Corporate governance and the quality of financial analysts' information. Journal of Accounting and Public Policy 25 (5): 609-25.
-
(2006)
Journal of Accounting and Public Policy
, vol.25
, Issue.5
, pp. 609-625
-
-
Byard, D.1
Li, Y.2
Weintrop, J.3
-
13
-
-
0003148220
-
Discretion in financial reporting: The voluntary disclosure of compensation peer groups in proxy statement performance graphs
-
Byrd, J. W., M. F. Johnson, and S. L. Porter. 1998. Discretion in financial reporting: The voluntary disclosure of compensation peer groups in proxy statement performance graphs. Contemporary Accounting Research 15 (1): 25-52.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.1
, pp. 25-52
-
-
Byrd, J.W.1
Johnson, M.F.2
Porter, S.L.3
-
14
-
-
57149137022
-
Executive pay, corrupt analysts, auditing games: It all adds up to capitalism's biggest crisis since the trustbuster era. What will it take to restore the public's faith in the system? BusinessWeek
-
May 6, 68
-
Byrne, J. A., L. Lavelle, N. Byrnes, and M. Vickers. 2002. Executive pay, corrupt analysts, auditing games: It all adds up to capitalism's biggest crisis since the trustbuster era. What will it take to restore the public's faith in the system? BusinessWeek, May 6, 68.
-
(2002)
-
-
Byrne, J.A.1
Lavelle, L.2
Byrnes, N.3
Vickers, M.4
-
15
-
-
0347309118
-
Board characteristics and audit fees
-
Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. A. Riley Jr. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3): 365-84.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.3
, pp. 365-384
-
-
Carcello, J.V.1
Hermanson, D.R.2
Neal, T.L.3
Riley Jr., R.A.4
-
16
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello, J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4): 453-67.
-
(2000)
The Accounting Review
, vol.75
, Issue.4
, pp. 453-467
-
-
Carcello, J.V.1
Neal, T.L.2
-
17
-
-
0037289529
-
Audit committee characteristics and auditor dismissals following "new" going-concern reports
-
Carcello, J. V., and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review 78 (1): 95-117.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 95-117
-
-
Carcello, J.V.1
Neal, T.L.2
-
18
-
-
0034369632
-
Association between independent non-executive directors, family control and financial disclosures in Hong Kong
-
Chen, C. J. P., and B. Jaggi. 2000. Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy 19 (4-5): 285-310.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, Issue.4-5
, pp. 285-310
-
-
Chen, C.J.P.1
Jaggi, B.2
-
22
-
-
0001650996
-
Corporate governance, chief executive officer compensation, and firm performance
-
Core, J. E., R. W. Holthausen, and D. F. Larcker. 1999. Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics 51 (3): 371-406.
-
(1999)
Journal of Financial Economics
, vol.51
, Issue.3
, pp. 371-406
-
-
Core, J.E.1
Holthausen, R.W.2
Larcker, D.F.3
-
23
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
25
-
-
0012729547
-
-
New York: John Wiley & Sons, sponsored by PricewaterhouseCoopers
-
Eccles, R. G., R. H. Herz, E. M. Keegan, and D. M. H. Phillips. 2001. The ValueReporting revolution: Moving beyond the earnings game. New York: John Wiley & Sons, sponsored by PricewaterhouseCoopers.
-
(2001)
The ValueReporting revolution: Moving beyond the earnings game
-
-
Eccles, R.G.1
Herz, R.H.2
Keegan, E.M.3
Phillips, D.M.H.4
-
27
-
-
0000172445
-
Separation of ownership and control
-
Fama, E., and M. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26 (2): 301-25.
-
(1983)
Journal of Law and Economics
, vol.26
, Issue.2
, pp. 301-325
-
-
Fama, E.1
Jensen, M.2
-
28
-
-
0040807288
-
The consequences of forced CEO succession for outside directors
-
Farrell, K., and D. Whidbee. 2000. The consequences of forced CEO succession for outside directors. Journal of Business 73 (4): 597-627.
-
(2000)
Journal of Business
, vol.73
, Issue.4
, pp. 597-627
-
-
Farrell, K.1
Whidbee, D.2
-
29
-
-
0142219286
-
Too busy to mind the business? Monitoring by directors with multiple board appointments
-
Ferris, S. P., M. Jagannathan, and A. C. Pritchard. 2003. Too busy to mind the business? Monitoring by directors with multiple board appointments. The Journal of Finance 58(3): 1087-111.
-
(2003)
The Journal of Finance
, vol.58
, Issue.3
, pp. 1087-1111
-
-
Ferris, S.P.1
Jagannathan, M.2
Pritchard, A.C.3
-
30
-
-
33644891336
-
Are busy boards effective monitors?
-
Fich, E. M., and A. Shivdasani. 2006. Are busy boards effective monitors? The Journal of Finance 61 (2): 689-724.
-
(2006)
The Journal of Finance
, vol.61
, Issue.2
, pp. 689-724
-
-
Fich, E.M.1
Shivdasani, A.2
-
31
-
-
0039084784
-
Stock return variances: The arrival of information and the reaction of traders
-
French, K., and R. Roll. 1986. Stock return variances: The arrival of information and the reaction of traders. Journal of Financial Economics 17 (1): 5-26.
-
(1986)
Journal of Financial Economics
, vol.17
, Issue.1
, pp. 5-26
-
-
French, K.1
Roll, R.2
-
32
-
-
33845629684
-
Bankruptcy, boards, banks, and blockholders: Evidence on changes in corporate ownership and control when firms default
-
Gilson, S. C. 1990. Bankruptcy, boards, banks, and blockholders: Evidence on changes in corporate ownership and control when firms default. Journal of Financial Economics 27 (2): 355-87.
-
(1990)
Journal of Financial Economics
, vol.27
, Issue.2
, pp. 355-387
-
-
Gilson, S.C.1
-
33
-
-
0345401653
-
Bid, ask, and transaction prices in a specialist market with heterogeneously informed traders
-
Glosten, L., and P. Milgrom. 1985. Bid, ask, and transaction prices in a specialist market with heterogeneously informed traders. Journal of Financial Economics 14 (1): 71-100.
-
(1985)
Journal of Financial Economics
, vol.14
, Issue.1
, pp. 71-100
-
-
Glosten, L.1
Milgrom, P.2
-
34
-
-
2442431420
-
Competitive costs of disclosure by biotech IPOs
-
Guo, R., B. Lev, and N. Zhou. 2004. Competitive costs of disclosure by biotech IPOs. Journal of Accounting Research 42 (2): 319-55.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.2
, pp. 319-355
-
-
Guo, R.1
Lev, B.2
Zhou, N.3
-
36
-
-
0038309562
-
Takeover bids and target directors' incentives: The impact of a bid on directors' wealth and board seats
-
Harford, J. 2003. Takeover bids and target directors' incentives: The impact of a bid on directors' wealth and board seats. Journal of Financial Economics 69 (1): 51-83.
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.1
, pp. 51-83
-
-
Harford, J.1
-
37
-
-
0032020102
-
The association between competition and managers' business segment reporting decisions
-
Harris, M. S. 1998. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research 36 (1): 111-28.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.1
, pp. 111-128
-
-
Harris, M.S.1
-
38
-
-
0030241905
-
Segment reporting to the capital market in the presence of a competitor
-
Hayes, R., and R. Lundholm. 1996. Segment reporting to the capital market in the presence of a competitor. Journal of Accounting Research 34 (2): 261-79.
-
(1996)
Journal of Accounting Research
, vol.34
, Issue.2
, pp. 261-279
-
-
Hayes, R.1
Lundholm, R.2
-
39
-
-
0034414289
-
Implicit contracts and the explanatory power of top executive compensation
-
Hayes, R. M., and S. Schaefer. 2000. Implicit contracts and the explanatory power of top executive compensation. Rand Journal of Economics 31 (2): 273-93.
-
(2000)
Rand Journal of Economics
, vol.31
, Issue.2
, pp. 273-293
-
-
Hayes, R.M.1
Schaefer, S.2
-
40
-
-
0012583968
-
Boards of directors as an endogenously determined institution: A survey of the economic literature
-
Hermalin, B. E., and M. S. Weisbach. 2003. Boards of directors as an endogenously determined institution: A survey of the economic literature. FRBNY Economic Policy Review 9 (1): 7-26.
-
(2003)
FRBNY Economic Policy Review
, vol.9
, Issue.1
, pp. 7-26
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
42
-
-
57149131210
-
-
Internal Revenue Code (IRC). 1986. As amended.
-
Internal Revenue Code (IRC). 1986. As amended.
-
-
-
-
43
-
-
84993848601
-
The modern industrial revolution, exit, and the failure of internal control systems
-
Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance 48 (3): 831-80.
-
(1993)
The Journal of Finance
, vol.48
, Issue.3
, pp. 831-880
-
-
Jensen, M.C.1
-
44
-
-
0344145795
-
Incentive features in CEO compensation in the banking industry
-
John, K., and Y. Qian. 2003. Incentive features in CEO compensation in the banking industry. FRBNY Economic Policy Review 9 (1): 109-21.
-
(2003)
FRBNY Economic Policy Review
, vol.9
, Issue.1
, pp. 109-121
-
-
John, K.1
Qian, Y.2
-
45
-
-
20444464511
-
The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis
-
Karamanou, I., and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research 43 (3): 453-86.
-
(2005)
Journal of Accounting Research
, vol.43
, Issue.3
, pp. 453-486
-
-
Karamanou, I.1
Vafeas, N.2
-
46
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. 2002a. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, Issue.3
, pp. 375-400
-
-
Klein, A.1
-
47
-
-
0036013276
-
Economic determinants of audit committee independence
-
Klein, A. 2002b. Economic determinants of audit committee independence. The Accounting Review 11 (2): 435-52.
-
(2002)
The Accounting Review
, vol.11
, Issue.2
, pp. 435-452
-
-
Klein, A.1
-
48
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosure
-
Lang, M., and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosure. Journal of Accounting Research 31 (2): 246-71.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.2
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
49
-
-
34548289334
-
Corporate governance, accounting outcomes, and organizational performance
-
Larcker, D. F., S. A. Richardson, and I. Tuna. 2007. Corporate governance, accounting outcomes, and organizational performance. The Accounting Review 82 (4): 963-1008.
-
(2007)
The Accounting Review
, vol.82
, Issue.4
, pp. 963-1008
-
-
Larcker, D.F.1
Richardson, S.A.2
Tuna, I.3
-
50
-
-
0242534354
-
The economic consequence of increased disclosure
-
Leuz, C., and R. Verrecchia. 2000. The economic consequence of increased disclosure. Journal of Accounting Research 38 (Supplement): 91-135.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.SUPPL.EMENT
, pp. 91-135
-
-
Leuz, C.1
Verrecchia, R.2
-
51
-
-
0030124007
-
Self-serving behavior in managers' discretionary information disclosure decisions
-
Lewellen, W. G., T. Park, and B. T. Ro. 1996. Self-serving behavior in managers' discretionary information disclosure decisions. Journal of Accounting and Economics 21 (2): 227-51.
-
(1996)
Journal of Accounting and Economics
, vol.21
, Issue.2
, pp. 227-251
-
-
Lewellen, W.G.1
Park, T.2
Ro, B.T.3
-
52
-
-
21144476214
-
A model proposal for improved corporate governance
-
Lipton, M., and J. W. Lorsch. 1992. A model proposal for improved corporate governance. Business Lawyer 48 (1): 59-77.
-
(1992)
Business Lawyer
, vol.48
, Issue.1
, pp. 59-77
-
-
Lipton, M.1
Lorsch, J.W.2
-
55
-
-
0041726899
-
-
McKinsey & Company, London: McKinsey & Company
-
McKinsey & Company. 2000. Investor opinion survey. London: McKinsey & Company.
-
(2000)
Investor opinion survey
-
-
-
58
-
-
84997994340
-
Reporting choice and the 1992 proxy disclosure rules
-
Murphy, K. J. 1996. Reporting choice and the 1992 proxy disclosure rules. Journal of Accounting, Auditing and Finance 11 (3): 497-515.
-
(1996)
Journal of Accounting, Auditing and Finance
, vol.11
, Issue.3
, pp. 497-515
-
-
Murphy, K.J.1
-
61
-
-
0002241295
-
Self-identification and accountability
-
eds. R. A. Giacalone and P. Rosenfeld, Hillsdale, NJ: Erlbaum
-
Schlenker, B. R., and M. F. Weigold. 1989. Self-identification and accountability. In Impression Management in the Organization, eds. R. A. Giacalone and P. Rosenfeld, 21-43. Hillsdale, NJ: Erlbaum.
-
(1989)
Impression Management in the Organization
, pp. 21-43
-
-
Schlenker, B.R.1
Weigold, M.F.2
-
62
-
-
85030052799
-
Executive compensation disclosure
-
Securities and Exchange Commission SEC, Washington, DC: SEC
-
Securities and Exchange Commission (SEC). 1992. Executive compensation disclosure. Release 33-6962. Washington, DC: SEC.
-
(1992)
Release 33-6962
-
-
-
64
-
-
0001475438
-
Board composition, ownership structure and hostile takeovers
-
Shivdasani, A. 1993. Board composition, ownership structure and hostile takeovers. Journal of Accounting and Economics 16(1): 167-98.
-
(1993)
Journal of Accounting and Economics
, vol.16
, Issue.1
, pp. 167-198
-
-
Shivdasani, A.1
-
65
-
-
0040531553
-
CEO involvement in the selection of new board members: An empirical analysis
-
Shivdasani, A., and D. Yermack. 1999. CEO involvement in the selection of new board members: An empirical analysis. The Journal of Finance 54 (5): 1829-53.
-
(1999)
The Journal of Finance
, vol.54
, Issue.5
, pp. 1829-1853
-
-
Shivdasani, A.1
Yermack, D.2
-
66
-
-
21344476154
-
Why firms voluntarily disclose bad news
-
Skinner, D. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32(1): 38-60.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.1
, pp. 38-60
-
-
Skinner, D.1
-
69
-
-
0001155473
-
Board meeting frequency and firm performance
-
Vafeas, N. 1999. Board meeting frequency and firm performance. Journal of Financial Economics 53 (1): 113-42.
-
(1999)
Journal of Financial Economics
, vol.53
, Issue.1
, pp. 113-142
-
-
Vafeas, N.1
-
70
-
-
29844434592
-
Audit committees, boards, and the quality of reported earnings
-
Vafeas, N. 2005. Audit committees, boards, and the quality of reported earnings. Contemporary Accounting Research 22 (4): 1093-122.
-
(2005)
Contemporary Accounting Research
, vol.22
, Issue.4
, pp. 1093-1122
-
-
Vafeas, N.1
-
72
-
-
0002466284
-
A note on audit committee independence: Evidence from the NYSE on "grey" area directors
-
Vicknair, D., K. Hickman, and K. C. Carnes. 1993. A note on audit committee independence: Evidence from the NYSE on "grey" area directors. Accounting Horizons 7(1): 53-7.
-
(1993)
Accounting Horizons
, vol.7
, Issue.1
, pp. 53-57
-
-
Vicknair, D.1
Hickman, K.2
Carnes, K.C.3
-
74
-
-
0037409183
-
Earnings management and corporate governance: The roles of the board and the audit committee
-
Xie, B., W. Davidson III, and P. DaDalt. 2003. Earnings management and corporate governance: The roles of the board and the audit committee. Journal of Corporate Finance 9 (3): 295-316.
-
(2003)
Journal of Corporate Finance
, vol.9
, Issue.3
, pp. 295-316
-
-
Xie, B.1
Davidson III, W.2
DaDalt, P.3
-
75
-
-
0030078208
-
Higher market valuation of companies with a small board of directors
-
Yermack, D. 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40 (2): 185-221.
-
(1996)
Journal of Financial Economics
, vol.40
, Issue.2
, pp. 185-221
-
-
Yermack, D.1
-
76
-
-
54649083669
-
Companies' modest claims about the value of CEO stock option awards
-
Yermack, D. 1998. Companies' modest claims about the value of CEO stock option awards. Review of Quantitative Finance and Accounting 10 (2): 207-26.
-
(1998)
Review of Quantitative Finance and Accounting
, vol.10
, Issue.2
, pp. 207-226
-
-
Yermack, D.1
-
77
-
-
0030300582
-
Governance, ownership, and corporate entrepreneurship: The moderating impact of industry technological opportunities
-
Zahra, S. A. 1996. Governance, ownership, and corporate entrepreneurship: The moderating impact of industry technological opportunities. Academy of Management Journal 39(2): 1713-35.
-
(1996)
Academy of Management Journal
, vol.39
, Issue.2
, pp. 1713-1735
-
-
Zahra, S.A.1
|