-
1
-
-
0040568443
-
Auditor selection and audit committee characteristics
-
Abbott, L. J., and S. Parker, 2000, Auditor selection and audit committee characteristics, Auditing: A Journal of Practice and Theory 19, 47-66.
-
(2000)
Auditing: A Journal of Practice and Theory
, vol.19
, pp. 47-66
-
-
Abbott, L.J.1
Parker, S.2
-
2
-
-
1542504141
-
An empirical investigation of audit fees, non-audit fees, and audit committees
-
Abbott, L. J., S. Parker, G. F. Peters, and K. Raghunandan, 2003, An empirical investigation of audit fees, non-audit fees, and audit committees, Contemporary Accounting Research 20, 215-234.
-
(2003)
Contemporary Accounting Research
, vol.20
, pp. 215-234
-
-
Abbott, L.J.1
Parker, S.2
Peters, G.F.3
Raghunandan, K.4
-
3
-
-
3142545249
-
Audit committee characteristics and restatements
-
Abbott, L. J., S. Parker, and G. F. Peters, 2004, Audit committee characteristics and restatements, Auditing: A Journal of Practice and Theory 23, 69-87.
-
(2004)
Auditing: A Journal of Practice and Theory
, vol.23
, pp. 69-87
-
-
Abbott, L.J.1
Parker, S.2
Peters, G.F.3
-
4
-
-
33845788084
-
Earnings management, litigation risk, and asymmetric audit fee responses
-
Abbott, L. J., S. Parker, and G. F. Peters, 2006, Earnings management, litigation risk, and asymmetric audit fee responses, Auditing: A Journal of Practice and Theory 25, 85-98.
-
(2006)
Auditing: A Journal of Practice and Theory
, vol.25
, pp. 85-98
-
-
Abbott, L.J.1
Parker, S.2
Peters, G.F.3
-
5
-
-
44649145171
-
Does corporate control determine the cross-listing location?
-
Abdallah, W., and M. Goergen, 2008, Does corporate control determine the cross-listing location? Journal of Corporate Finance 14, 183-199.
-
(2008)
Journal of Corporate Finance
, vol.14
, pp. 183-199
-
-
Abdallah, W.1
Goergen, M.2
-
6
-
-
33751175627
-
Do firms understate stock option-based compensation expense disclosed under SFAS 123?
-
Aboody, D., M. E. Barth, and R. Kasznik, 2006, Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11, 429-461.
-
(2006)
Review of Accounting Studies
, vol.11
, pp. 429-461
-
-
Aboody, D.1
Barth, M.E.2
Kasznik, R.3
-
7
-
-
34547883913
-
Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
-
Abraham, S., and P. Cox, 2007, Analysing the determinants of narrative risk information in UK FTSE 100 annual reports, The British Accounting Review 39, 227-248.
-
(2007)
The British Accounting Review
, vol.39
, pp. 227-248
-
-
Abraham, S.1
Cox, P.2
-
8
-
-
84937315308
-
Large shareholder activism, risk sharing, and financial market equilibrium
-
Admati, A. R., P. Pfleiderer, and J. Zechner, 1994, Large shareholder activism, risk sharing, and financial market equilibrium, The Journal of Political Economy 102, 1097-1130.
-
(1994)
The Journal of Political Economy
, vol.102
, pp. 1097-1130
-
-
Admati, A.R.1
Pfleiderer, P.2
Zechner, J.3
-
9
-
-
77955195833
-
Corporate governance convergence: lessons from the Indian experience
-
Internet document] (Social Science Research Network) [created 29 June 2009], available from SSRN.
-
Afsharipour, A., 2009, Corporate governance convergence: lessons from the Indian experience, Northwestern Journal of International Law and Business 29, [Internet document] (Social Science Research Network) [created 29 June 2009], available from SSRN.
-
(2009)
Northwestern Journal of International Law and Business
, vol.29
-
-
Afsharipour, A.1
-
10
-
-
68349144500
-
Differences in governance practices between US and foreign firms: measurement, causes, and consequences
-
Aggarwal, R., I. Erel, R. Stulz, and R. Williamson, 2009, Differences in governance practices between US and foreign firms: measurement, causes, and consequences, The Review of Financial Studies 22, 3131-3169.
-
(2009)
The Review of Financial Studies
, vol.22
, pp. 3131-3169
-
-
Aggarwal, R.1
Erel, I.2
Stulz, R.3
Williamson, R.4
-
11
-
-
30344469920
-
Corporate governance and accounting scandals
-
Agrawal, A., and S. Chadha, 2005, Corporate governance and accounting scandals, Journal of Law and Economics 48, 371-406.
-
(2005)
Journal of Law and Economics
, vol.48
, pp. 371-406
-
-
Agrawal, A.1
Chadha, S.2
-
12
-
-
0030492391
-
Firm performance and mechanisms to control agency problems between managers and shareholders
-
Agrawal, A., and C. R. Knoeber, 1996, Firm performance and mechanisms to control agency problems between managers and shareholders, Journal of Financial and Quantitative Analysis 31, 377-397.
-
(1996)
Journal of Financial and Quantitative Analysis
, vol.31
, pp. 377-397
-
-
Agrawal, A.1
Knoeber, C.R.2
-
13
-
-
0003902261
-
Management turnover and governance changes following the revelation of fraud
-
Agrawal, A., J. F. Jaffe, and J. M. Karpoff, 1999, Management turnover and governance changes following the revelation of fraud, Journal of Law and Economics 42, 309-342.
-
(1999)
Journal of Law and Economics
, vol.42
, pp. 309-342
-
-
Agrawal, A.1
Jaffe, J.F.2
Karpoff, J.M.3
-
14
-
-
1842482495
-
Codes of good governance worldwide: what is the trigger?
-
Aguilera, R. V., and A. Cuervo-Cazurra, 2004, Codes of good governance worldwide: what is the trigger? Organization Studies 25, 415-443.
-
(2004)
Organization Studies
, vol.25
, pp. 415-443
-
-
Aguilera, R.V.1
Cuervo-Cazurra, A.2
-
15
-
-
34249071402
-
Accounting conservatism and board of director characteristics: an empirical analysis
-
Ahmed, A. S., and S. Duellman, 2007, Accounting conservatism and board of director characteristics: an empirical analysis, Journal of Accounting and Economics 43, 411-437.
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 411-437
-
-
Ahmed, A.S.1
Duellman, S.2
-
16
-
-
33748764367
-
The effects of board composition and board size on the informativeness of annual accounting earnings
-
Ahmed, K., M. Hossain, and M. B. Adams, 2006, The effects of board composition and board size on the informativeness of annual accounting earnings, Corporate Governance: An International Review 14, 418-431.
-
(2006)
Corporate Governance: An International Review
, vol.14
, pp. 418-431
-
-
Ahmed, K.1
Hossain, M.2
Adams, M.B.3
-
17
-
-
0037375418
-
Dividend policy and the organization of capital markets
-
Aivazian, V., L. Booth, and S. Cleary, 2003, Dividend policy and the organization of capital markets, Journal of Multinational Financial Management 13, 101-121.
-
(2003)
Journal of Multinational Financial Management
, vol.13
, pp. 101-121
-
-
Aivazian, V.1
Booth, L.2
Cleary, S.3
-
18
-
-
12344310284
-
The impact of leverage on firm investment: Canadian evidence
-
Aivazian, V. A., Y. Ge, and J. Qiu, 2005, The impact of leverage on firm investment: Canadian evidence, Journal of Corporate Finance 11, 277-291.
-
(2005)
Journal of Corporate Finance
, vol.11
, pp. 277-291
-
-
Aivazian, V.A.1
Ge, Y.2
Qiu, J.3
-
19
-
-
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, 343-376.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 343-376
-
-
Ajinkya, B.1
Bhojraj, S.2
Sengupta, P.3
-
20
-
-
34548686567
-
Corporate disclosures by family firms
-
Ali, A., T.-Y. Chen, and S. Radhakrishnan, 2007, Corporate disclosures by family firms, Journal of Accounting and Economics 44, 238-286.
-
(2007)
Journal of Accounting and Economics
, vol.44
, pp. 238-286
-
-
Ali, A.1
Chen, T.-Y.2
Radhakrishnan, S.3
-
21
-
-
79952078850
-
-
Why do US cross-listings matter? [Internet document] (Social Science Research Network) [created May 2008], available from SSRN.
-
Ammer, J., S. B. Holland, D. C. Smith, and F. E. Warnock, 2008, Why do US cross-listings matter? [Internet document] (Social Science Research Network) [created May 2008], available from SSRN.
-
(2008)
-
-
Ammer, J.1
Holland, S.B.2
Smith, D.C.3
Warnock, F.E.4
-
22
-
-
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, 315-342.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 315-342
-
-
Anderson, R.C.1
Mansi, S.A.2
Reeb, D.M.3
-
23
-
-
69249201189
-
How do legal rules evolve? Evidence from a cross-country comparison of shareholder, creditor and worker protection
-
Armour, J., S. Deakin, P. Lele, and M. Siems, 2009, How do legal rules evolve? Evidence from a cross-country comparison of shareholder, creditor and worker protection, American Journal of Comparative Law 57, 579-629.
-
(2009)
American Journal of Comparative Law
, vol.57
, pp. 579-629
-
-
Armour, J.1
Deakin, S.2
Lele, P.3
Siems, M.4
-
24
-
-
58149364940
-
Another look at the instrumental variables estimation of error- components models
-
Arellano, M., and O. Bover, 1995, Another look at the instrumental variables estimation of error- components models, Journal of Econometrics 68, 29-51.
-
(1995)
Journal of Econometrics
, vol.68
, pp. 29-51
-
-
Arellano, M.1
Bover, O.2
-
25
-
-
33846675319
-
A changing of the guard: executive and director turnover following corporate financial restatements
-
Arthaud-Day, M. L., S. T. Certo, C. M. Dalton, and D. R. Dalton, 2006, A changing of the guard: executive and director turnover following corporate financial restatements, Academy of Management Journal 49, 1119-1136.
-
(2006)
Academy of Management Journal
, vol.49
, pp. 1119-1136
-
-
Arthaud-Day, M.L.1
Certo, S.T.2
Dalton, C.M.3
Dalton, D.R.4
-
26
-
-
79952096026
-
-
Corporate governance and the cost of equity capital [Internet document] (Social Science Research Network) [created December 2004], available from SSRN.
-
Ashbaugh-Skaife, H., D. W. Collins, and R. LaFond, 2004, Corporate governance and the cost of equity capital [Internet document] (Social Science Research Network) [created December 2004], available from SSRN.
-
(2004)
-
-
Ashbaugh-Skaife, H.1
Collins, D.W.2
LaFond, R.3
-
27
-
-
33746863743
-
The effects of corporate governance on firms' credit ratings
-
Ashbaugh-Skaife, H., D. W. Collins, and R. LaFond, 2006, The effects of corporate governance on firms' credit ratings, Journal of Accounting and Economics 42, 203-243.
-
(2006)
Journal of Accounting and Economics
, vol.42
, pp. 203-243
-
-
Ashbaugh-Skaife, H.1
Collins, D.W.2
LaFond, R.3
-
28
-
-
0141919255
-
Principles of Good Corporate Governance and Best Practice Recommendations
-
ASX Corporate Governance Council, (Australian Stock Exchange, Sydney).
-
ASX Corporate Governance Council, 2003, Principles of Good Corporate Governance and Best Practice Recommendations (Australian Stock Exchange, Sydney).
-
(2003)
-
-
-
29
-
-
56349096709
-
Multiple large shareholders, control contests, and implied cost of equity
-
Attig, N., O. Guedhami, and and. D. Mishra, 2008, Multiple large shareholders, control contests, and implied cost of equity, Journal of Corporate Finance 14, 721-737.
-
(2008)
Journal of Corporate Finance
, vol.14
, pp. 721-737
-
-
Attig, N.1
Guedhami, O.2
Mishra, a.D.3
-
30
-
-
78149241659
-
The value of Big 4 audits in Australia
-
Forthcoming in, doi: 10.1111/j.1467-629X.2010.00346.x.
-
Azizkhani, M., G. S. Monroe, and G. Shailer, 2010, The value of Big 4 audits in Australia. Forthcoming in Accounting and Finance, doi: 10.1111/j.1467-629X.2010.00346.x.
-
(2010)
Accounting and Finance
-
-
Azizkhani, M.1
Monroe, G.S.2
Shailer, G.3
-
31
-
-
34547354854
-
The value-relevance of earnings and book value, ownership structure, and business group affiliation: evidence from Korean business groups
-
Bae, K.-H., and S. W. Jeong, 2007, The value-relevance of earnings and book value, ownership structure, and business group affiliation: evidence from Korean business groups, Journal of Business Finance and Accounting 34, 740-766.
-
(2007)
Journal of Business Finance and Accounting
, vol.34
, pp. 740-766
-
-
Bae, K.-H.1
Jeong, S.W.2
-
32
-
-
46049100070
-
Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts
-
Bae, K.-H., R. M. Stulz, and H. Tan, 2008, Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts, Journal of Financial Economics 88, 581-606.
-
(2008)
Journal of Financial Economics
, vol.88
, pp. 581-606
-
-
Bae, K.-H.1
Stulz, R.M.2
Tan, H.3
-
33
-
-
79952094766
-
-
Culture, corporate governance, and dividend policy: international evidence, Working paper (Bowling Green State University, Ohio), Internet document] [December 2009] available from.
-
Bae, S. C., K. Chang, E. Kang, and J. C. Park, 2009, Culture, corporate governance, and dividend policy: international evidence, Working paper (Bowling Green State University, Ohio), [Internet document] [December 2009] available from.
-
(2009)
-
-
Bae, S.C.1
Chang, K.2
Kang, E.3
Park, J.C.4
-
34
-
-
0001946504
-
CEO duality and firm performance: what's the fuss?
-
Baliga, B. R., R. C. Moyer, and R. S. Rao, 1996, CEO duality and firm performance: what's the fuss? Strategic Management Journal 17, 41-53.
-
(1996)
Strategic Management Journal
, vol.17
, pp. 41-53
-
-
Baliga, B.R.1
Moyer, R.C.2
Rao, R.S.3
-
35
-
-
79952087400
-
-
Cross-country determinants of payout policy: a survey of European firms [Internet document] (Social Science Research Network) [created 10 March 2005], available from SSRN.
-
Bancel, F., U. R. Mittoo, and N. Bhattacharyya, 2005, Cross-country determinants of payout policy: a survey of European firms [Internet document] (Social Science Research Network) [created 10 March 2005], available from SSRN.
-
(2005)
-
-
Bancel, F.1
Mittoo, U.R.2
Bhattacharyya, N.3
-
36
-
-
67649565536
-
Dividends and corporate shareholders
-
Barclay, M. J., C. G. Holderness, and D. P. Sheehan, 2009, Dividends and corporate shareholders, The Review of Financial Studies 22, 2423-2455.
-
(2009)
The Review of Financial Studies
, vol.22
, pp. 2423-2455
-
-
Barclay, M.J.1
Holderness, C.G.2
Sheehan, D.P.3
-
37
-
-
29844458546
-
The association between the legal and financial reporting environments and forecast performance of individual analysts
-
Barniv, R., M. J. Myring, and W. B. Thomas, 2005, The association between the legal and financial reporting environments and forecast performance of individual analysts, Contemporary Accounting Research 22, 727-758.
-
(2005)
Contemporary Accounting Research
, vol.22
, pp. 727-758
-
-
Barniv, R.1
Myring, M.J.2
Thomas, W.B.3
-
38
-
-
79952093333
-
-
Agency conflicts and corporate payout policies: a global study [Internet document] (Social Science Research Network) [created 10 June 2010], available from SSRN.
-
Bartram, S. M., P. Brown, J. C. Y. How, and P. Verhoeven, 2010, Agency conflicts and corporate payout policies: a global study [Internet document] (Social Science Research Network) [created 10 June 2010], available from SSRN.
-
(2010)
-
-
Bartram, S.M.1
Brown, P.2
How, J.C.Y.3
Verhoeven, P.4
-
39
-
-
36448972658
-
The association between employee stock option disclosures and corporate governance: evidence from an enhanced disclosure regime
-
Bassett, M., P.-S. Koh, and I. Tutticci, 2007, The association between employee stock option disclosures and corporate governance: evidence from an enhanced disclosure regime, The British Accounting Review 39, 303-322.
-
(2007)
The British Accounting Review
, vol.39
, pp. 303-322
-
-
Bassett, M.1
Koh, P.-S.2
Tutticci, I.3
-
40
-
-
0003413236
-
Fraudulent Financial Reporting: 1998-2007. An Analysis of US Public Companies
-
(Committee of Sponsoring Organizations of the Treadway Commission, Durham, North Carolina), Internet document] (Committee of Sponsoring Organizations of the Treadway Commission) [created May 2010], available from.
-
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. L. Neal, 2010, Fraudulent Financial Reporting: 1998-2007. An Analysis of US Public Companies (Committee of Sponsoring Organizations of the Treadway Commission, Durham, North Carolina), [Internet document] (Committee of Sponsoring Organizations of the Treadway Commission) [created May 2010], available from.
-
(2010)
-
-
Beasley, M.S.1
Carcello, J.V.2
Hermanson, D.R.3
Neal, T.L.4
-
41
-
-
67149147186
-
The elusive quest for global governance standards
-
Bebchuk, L. A., and A. Hamdani, 2009, The elusive quest for global governance standards, University of Pennsylvania Law Review 157, 1263-1317.
-
(2009)
University of Pennsylvania Law Review
, vol.157
, pp. 1263-1317
-
-
Bebchuk, L.A.1
Hamdani, A.2
-
42
-
-
0346684472
-
A theory of path dependence in corporate ownership and governance
-
Bebchuk, L. A., and M. J. Roe, 1999, A theory of path dependence in corporate ownership and governance, Stanford Law Review 52, 127-70.
-
(1999)
Stanford Law Review
, vol.52
, pp. 127-70
-
-
Bebchuk, L.A.1
Roe, M.J.2
-
43
-
-
77951213226
-
The state of corporate governance research
-
Bebchuk, L. A., and M. S. Weisbach, 2010, The state of corporate governance research, The Review of Financial Studies 23, 939-961.
-
(2010)
The Review of Financial Studies
, vol.23
, pp. 939-961
-
-
Bebchuk, L.A.1
Weisbach, M.S.2
-
44
-
-
59449102162
-
What matters in corporate governance?
-
Bebchuk, L., A. Cohen, and A. Ferrell, 2009, What matters in corporate governance? The Review of Financial Studies 22, 783-827.
-
(2009)
The Review of Financial Studies
, vol.22
, pp. 783-827
-
-
Bebchuk, L.1
Cohen, A.2
Ferrell, A.3
-
45
-
-
68349135204
-
Returns to shareholder activism: evidence from a clinical study of the Hermes UK Focus Fund
-
Becht, M., J. Franks, C. Mayer, and S. Rossi, 2009, Returns to shareholder activism: evidence from a clinical study of the Hermes UK Focus Fund, The Review of Financial Studies 22, 3093-3129.
-
(2009)
The Review of Financial Studies
, vol.22
, pp. 3093-3129
-
-
Becht, M.1
Franks, J.2
Mayer, C.3
Rossi, S.4
-
46
-
-
2442677674
-
Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions
-
Bedard, J. C., and K. M. Johnstone, 2004, Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions, The Accounting Review 79, 277-304.
-
(2004)
The Accounting Review
, vol.79
, pp. 277-304
-
-
Bedard, J.C.1
Johnstone, K.M.2
-
47
-
-
8744264917
-
The effect of audit committee expertise, independence, and activity on aggressive earnings management
-
Bedard, J., S. M. Chtourou, and L. Courteau, 2004, The effect of audit committee expertise, independence, and activity on aggressive earnings management, Auditing: A Journal of Practice and Theory 23, 15-35.
-
(2004)
Auditing: A Journal of Practice and Theory
, vol.23
, pp. 15-35
-
-
Bedard, J.1
Chtourou, S.M.2
Courteau, L.3
-
48
-
-
33646856200
-
Do better-governed Australian firms make more informative disclosures?
-
Beekes, W., and P. Brown, 2006, Do better-governed Australian firms make more informative disclosures? Journal of Business Finance and Accounting 33, 422-450.
-
(2006)
Journal of Business Finance and Accounting
, vol.33
, pp. 422-450
-
-
Beekes, W.1
Brown, P.2
-
49
-
-
1142266539
-
The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK
-
Beekes, W., P. Pope, and S. Young, 2004, The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK, Corporate Governance: An International Review 12, 47-59.
-
(2004)
Corporate Governance: An International Review
, vol.12
, pp. 47-59
-
-
Beekes, W.1
Pope, P.2
Young, S.3
-
50
-
-
79952074094
-
-
An alternative measure of corporate governance using discrete principal component analysis [Internet document] (Social Science Research Network) [created 9 June 2010], available from SSRN.
-
Beekes, W., A. Hong, and S. A. Owen, 2010, An alternative measure of corporate governance using discrete principal component analysis [Internet document] (Social Science Research Network) [created 9 June 2010], available from SSRN.
-
(2010)
-
-
Beekes, W.1
Hong, A.2
Owen, S.A.3
-
51
-
-
0035602479
-
Auditors' perceived business risk and audit fees: analysis and evidence
-
Bell, T. B., W. R. Landsman, and D. A. Shackelford, 2001, Auditors' perceived business risk and audit fees: analysis and evidence, Journal of Accounting Research 39, 35-43.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 35-43
-
-
Bell, T.B.1
Landsman, W.R.2
Shackelford, D.A.3
-
52
-
-
79952077606
-
-
Rent extraction by large shareholders: evidence using dividend policy in the Czech Republic. Working Paper (Financial Markets Group, London School of Economics and Political Science, London, UK).
-
Bena, J., and J. Hanousek, 2006, Rent extraction by large shareholders: evidence using dividend policy in the Czech Republic. Working Paper (Financial Markets Group, London School of Economics and Political Science, London, UK).
-
(2006)
-
-
Bena, J.1
Hanousek, J.2
-
53
-
-
79952090105
-
-
Private contracting and corporate governance: evidence from the provision of tag-along rights in an emerging market, Working paper (Centre for Economic Institutions, Hitotsubashi University), Internet document] [November 2007], available from.
-
Bennedsen, M., K. M. Nielsen, and T. V. Nielsen, 2007, Private contracting and corporate governance: evidence from the provision of tag-along rights in an emerging market, Working paper (Centre for Economic Institutions, Hitotsubashi University), [Internet document] [November 2007], available from.
-
(2007)
-
-
Bennedsen, M.1
Nielsen, K.M.2
Nielsen, T.V.3
-
54
-
-
3342963401
-
Private benefits and cross-listings in the United States
-
Benos, E., and M. S. Weisbach, 2004, Private benefits and cross-listings in the United States, Emerging Markets Review 5, 217-240.
-
(2004)
Emerging Markets Review
, vol.5
, pp. 217-240
-
-
Benos, E.1
Weisbach, M.S.2
-
55
-
-
0040898637
-
Managerial entrenchment and capital structure decisions
-
Berger, P. G., E. Ofek, and D. L. Yermack, 1997, Managerial entrenchment and capital structure decisions, The Journal of Finance 52, 1411-1438.
-
(1997)
The Journal of Finance
, vol.52
, pp. 1411-1438
-
-
Berger, P.G.1
Ofek, E.2
Yermack, D.L.3
-
56
-
-
33644669335
-
CEO incentives and earnings management
-
Bergstresser, D., and T. Philippon, 2006, CEO incentives and earnings management, Journal of Financial Economics 80, 511-529.
-
(2006)
Journal of Financial Economics
, vol.80
, pp. 511-529
-
-
Bergstresser, D.1
Philippon, T.2
-
57
-
-
0003846902
-
The Modern Corporation and Private Property
-
(Macmillan, New York).
-
Berle, A. A., and G. Means, 1932, The Modern Corporation and Private Property (Macmillan, New York).
-
(1932)
-
-
Berle, A.A.1
Means, G.2
-
58
-
-
0039784061
-
Are CEOs rewarded for luck? The ones without principals are
-
Bertrand, M., and S. Mullainathan, 2001, Are CEOs rewarded for luck? The ones without principals are, The Quarterly Journal of Economics 116, 901-932.
-
(2001)
The Quarterly Journal of Economics
, vol.116
, pp. 901-932
-
-
Bertrand, M.1
Mullainathan, S.2
-
59
-
-
0039403207
-
Block share purchases and corporate performance
-
Bethel, J. E., J. P. Liebeskind, and T. Opler, 1998, Block share purchases and corporate performance, The Journal of Finance 53, 605-634.
-
(1998)
The Journal of Finance
, vol.53
, pp. 605-634
-
-
Bethel, J.E.1
Liebeskind, J.P.2
Opler, T.3
-
60
-
-
0037702976
-
The non-correlation between board independence and long-term firm performance
-
Bhagat, S., and B. S. Black, 2002, The non-correlation between board independence and long-term firm performance, Journal of Corporation Law 27, 231-273.
-
(2002)
Journal of Corporation Law
, vol.27
, pp. 231-273
-
-
Bhagat, S.1
Black, B.S.2
-
61
-
-
44649187068
-
Corporate governance and firm performance
-
Bhagat, S., and B. Bolton, 2008, Corporate governance and firm performance, Journal of Corporate Finance 14, 257-273.
-
(2008)
Journal of Corporate Finance
, vol.14
, pp. 257-273
-
-
Bhagat, S.1
Bolton, B.2
-
62
-
-
58849087715
-
The promise and peril of corporate governance indices
-
Bhagat, S., B. Bolton, and R. Romano, 2008, The promise and peril of corporate governance indices, Columbia Law Review 108, 1803-1882.
-
(2008)
Columbia Law Review
, vol.108
, pp. 1803-1882
-
-
Bhagat, S.1
Bolton, B.2
Romano, R.3
-
63
-
-
33751186335
-
Does corporate governance transparency affect the accuracy of analyst forecasts?
-
Bhat, G., O.-K. Hope, and T. Kang, 2006, Does corporate governance transparency affect the accuracy of analyst forecasts? Accounting and Finance 46, 715-732.
-
(2006)
Accounting and Finance
, vol.46
, pp. 715-732
-
-
Bhat, G.1
Hope, O.-K.2
Kang, T.3
-
64
-
-
0042575530
-
The world price of earnings opacity
-
Bhattacharya, U., H. Daouk, and M. Welker, 2003, The world price of earnings opacity, The Accounting Review 78, 641-678.
-
(2003)
The Accounting Review
, vol.78
, pp. 641-678
-
-
Bhattacharya, U.1
Daouk, H.2
Welker, M.3
-
65
-
-
0345016930
-
Effect of corporate governance on bond ratings and yields: the role of institutional investors and outside directors
-
Bhojraj, S., and P. Sengupta, 2003, Effect of corporate governance on bond ratings and yields: the role of institutional investors and outside directors, Journal of Business 76, 455-475.
-
(2003)
Journal of Business
, vol.76
, pp. 455-475
-
-
Bhojraj, S.1
Sengupta, P.2
-
66
-
-
0010697284
-
Firm characteristics and analyst following
-
Bhushan, R., 1989, Firm characteristics and analyst following, Journal of Accounting and Economics 11, 255-274.
-
(1989)
Journal of Accounting and Economics
, vol.11
, pp. 255-274
-
-
Bhushan, R.1
-
67
-
-
0003087504
-
Shareholder activism and corporate governance in the United States
-
Internet document] (Social Science Research Network) [Created 1998], available from SSRN.
-
Black, B. S., 1998, Shareholder activism and corporate governance in the United States, The New Palgrave Dictionary of Economics and the Law, 3, 459-465, [Internet document] (Social Science Research Network) [Created 1998], available from SSRN.
-
(1998)
The New Palgrave Dictionary of Economics and the Law
, vol.3
, pp. 459-465
-
-
Black, B.S.1
-
68
-
-
33745787883
-
Does corporate governance predict firms' market values? Evidence from Korea
-
Black, B. S., H. Jang, and W. Kim, 2006, Does corporate governance predict firms' market values? Evidence from Korea, The Journal of Law, Economics, and Organization 22, 366-413.
-
(2006)
The Journal of Law, Economics, and Organization
, vol.22
, pp. 366-413
-
-
Black, B.S.1
Jang, H.2
Kim, W.3
-
69
-
-
79952078163
-
-
Multiple shareholders and control contests, Working Paper (Université Aix-Marseille and GREQAM, France and Université catholique de Louvain, Belgium, Tilburg University, and CEPR) [Internet document] [created October 2000], available from.
-
Bloch, F., and U. Hege, 2000, Multiple shareholders and control contests, Working Paper (Université Aix-Marseille and GREQAM, France and Université catholique de Louvain, Belgium, Tilburg University, and CEPR) [Internet document] [created October 2000], available from.
-
(2000)
-
-
Bloch, F.1
Hege, U.2
-
70
-
-
12344284481
-
The role of nonaffiliated outside directors in monitoring the firm and the effect on shareholder wealth
-
Block, S., 1999, The role of nonaffiliated outside directors in monitoring the firm and the effect on shareholder wealth, Journal of Financial and Strategic Decisions 12, 1-8.
-
(1999)
Journal of Financial and Strategic Decisions
, vol.12
, pp. 1-8
-
-
Block, S.1
-
71
-
-
84888588346
-
Power and managerial dismissal: scapegoating at the top
-
Boeker, W., 1992, Power and managerial dismissal: scapegoating at the top, Administrative Science Quarterly 37, 400-421.
-
(1992)
Administrative Science Quarterly
, vol.37
, pp. 400-421
-
-
Boeker, W.1
-
72
-
-
33845744722
-
Variation in the monitoring incentives of outside stockholders
-
Borokhovich, K. A., K. Brunarski, Y. S. Harman, and R. Parrino, 2006, Variation in the monitoring incentives of outside stockholders, Journal of Law and Economics 49, 651-680.
-
(2006)
Journal of Law and Economics
, vol.49
, pp. 651-680
-
-
Borokhovich, K.A.1
Brunarski, K.2
Harman, Y.S.3
Parrino, R.4
-
73
-
-
1142290707
-
Monitoring accounting changes: empirical evidence from the Netherlands
-
de Bos, A., and H. Donker, 2004, Monitoring accounting changes: empirical evidence from the Netherlands, Corporate Governance: An International Review 12, 60-73.
-
(2004)
Corporate Governance: An International Review
, vol.12
, pp. 60-73
-
-
de Bos, A.1
Donker, H.2
-
74
-
-
76849090444
-
IPO underpricing and international corporate governance
-
Boulton, T. J., S. B. Smart, and C. J. Zutter, 2010, IPO underpricing and international corporate governance, Journal of International Business Studies 41, 206-222.
-
(2010)
Journal of International Business Studies
, vol.41
, pp. 206-222
-
-
Boulton, T.J.1
Smart, S.B.2
Zutter, C.J.3
-
75
-
-
79955589139
-
Earnings quality and international IPO underpricing
-
Forthcoming in
-
Boulton, T. J., S. B. Smart, and C. J. Zutter, Forthcoming 2011, Earnings quality and international IPO underpricing, Forthcoming in The Accounting Review.
-
(2011)
The Accounting Review
-
-
Boulton, T.J.1
Smart, S.B.2
Zutter, C.J.3
-
76
-
-
84871768280
-
Problems with instrumental variables estimation when the correlation between the instruments and the endogeneous explanatory variable is weak
-
Bound, J., D. A. Jaeger, and R. M. Baker, 1995, Problems with instrumental variables estimation when the correlation between the instruments and the endogeneous explanatory variable is weak, Journal of the American Statistical Association 90, 443-450.
-
(1995)
Journal of the American Statistical Association
, vol.90
, pp. 443-450
-
-
Bound, J.1
Jaeger, D.A.2
Baker, R.M.3
-
77
-
-
41449103666
-
Accounting discretion, corporate governance, and firm performance
-
Bowen, R. M., S. Rajgopal, and M. Venkatachalam, 2008, Accounting discretion, corporate governance, and firm performance, Contemporary Accounting Research 25, 351-405.
-
(2008)
Contemporary Accounting Research
, vol.25
, pp. 351-405
-
-
Bowen, R.M.1
Rajgopal, S.2
Venkatachalam, M.3
-
78
-
-
79952095301
-
-
Hedge funds as shareholder activists from 1994-2005, Internet document] (Social Science Research Network) [created 31 July 2007], available from SSRN.
-
Boyson, N. M., and R. M. Mooradian, 2007, Hedge funds as shareholder activists from 1994-2005, [Internet document] (Social Science Research Network) [created 31 July 2007], available from SSRN.
-
(2007)
-
-
Boyson, N.M.1
Mooradian, R.M.2
-
79
-
-
79952098871
-
-
The effects of corporate governance attributes on credit ratings and bond yields, Internet document] (Social Science Research Network) [created 25 September 2008], available from SSRN.
-
Bradley, M., G. S. Dallas, E. Snyderwine, and D. Chen, 2008, The effects of corporate governance attributes on credit ratings and bond yields, [Internet document] (Social Science Research Network) [created 25 September 2008], available from SSRN.
-
(2008)
-
-
Bradley, M.1
Dallas, G.S.2
Snyderwine, E.3
Chen, D.4
-
80
-
-
49649097292
-
On the relation between ownership structure and capital structure
-
Brailsford, T. J., B. R. Oliver, and S. L. H. Pua, 2002, On the relation between ownership structure and capital structure, Accounting and Finance 42, 1-26.
-
(2002)
Accounting and Finance
, vol.42
, pp. 1-26
-
-
Brailsford, T.J.1
Oliver, B.R.2
Pua, S.L.H.3
-
81
-
-
23844507739
-
Payout policy In the 21st century
-
Brav, A., J. R. Graham, C. R. Harvey, and R. Michaely, 2005, Payout policy In the 21st century, Journal of Financial Economics 77, 483-527.
-
(2005)
Journal of Financial Economics
, vol.77
, pp. 483-527
-
-
Brav, A.1
Graham, J.R.2
Harvey, C.R.3
Michaely, R.4
-
82
-
-
47749145674
-
Hedge fund activism, corporate governance, and firm performance
-
Brav, A., W. Jiang, F. Partnoy, and R. Thomas, 2008, Hedge fund activism, corporate governance, and firm performance, The Journal of Finance 63, 1729-1775.
-
(2008)
The Journal of Finance
, vol.63
, pp. 1729-1775
-
-
Brav, A.1
Jiang, W.2
Partnoy, F.3
Thomas, R.4
-
83
-
-
0000815591
-
Ownership structure and voting on antitakeover amendments
-
Brickley, J. A., R. C. Lease, and C. W. Smith, 1988, Ownership structure and voting on antitakeover amendments, Journal of Financial Economics 20, 267-291.
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 267-291
-
-
Brickley, J.A.1
Lease, R.C.2
Smith, C.W.3
-
84
-
-
67849097162
-
Are fully independent audit committees really necessary?
-
Bronson, S. N., J. V. Carcello, C. W. Hollingsworth, and T. L. Neal, 2009, Are fully independent audit committees really necessary? Journal of Accounting and Public Policy 28, 265-280.
-
(2009)
Journal of Accounting and Public Policy
, vol.28
, pp. 265-280
-
-
Bronson, S.N.1
Carcello, J.V.2
Hollingsworth, C.W.3
Neal, T.L.4
-
85
-
-
33745139843
-
Corporate governance and firm valuation
-
Brown, L. D., and M. L. Caylor, 2006, Corporate governance and firm valuation, Journal of Accounting and Public Policy 25, 409-434.
-
(2006)
Journal of Accounting and Public Policy
, vol.25
, pp. 409-434
-
-
Brown, L.D.1
Caylor, M.L.2
-
86
-
-
0041849718
-
Managing earnings surprises in the US versus 12 other countries
-
Brown, L. D., and H. N. Higgins, 2001, Managing earnings surprises in the US versus 12 other countries, Journal of Accounting and Public Policy 20, 373-398.
-
(2001)
Journal of Accounting and Public Policy
, vol.20
, pp. 373-398
-
-
Brown, L.D.1
Higgins, H.N.2
-
87
-
-
77955515343
-
Corporate governance and regulation: can there be too much of a good thing?
-
Forthcoming in.
-
Bruno, V., and S. Claessens, 2010, Corporate governance and regulation: can there be too much of a good thing? Forthcoming in Journal of Financial Intermediation 19, 461-482.
-
(2010)
Journal of Financial Intermediation
, vol.19
, pp. 461-482
-
-
Bruno, V.1
Claessens, S.2
-
88
-
-
60849085740
-
The impact of director reputation and performance on the turnover and board seats of target firm directors
-
Bugeja, M., R. da Silva Rosa, and A. Lee, 2009, The impact of director reputation and performance on the turnover and board seats of target firm directors, Journal of Business Finance and Accounting 36, 185-209.
-
(2009)
Journal of Business Finance and Accounting
, vol.36
, pp. 185-209
-
-
Bugeja, M.1
da Silva Rosa, R.2
Lee, A.3
-
89
-
-
33745588709
-
The importance of reporting incentives: earnings management in European private and public firms
-
Burgstahler, D. C., L. Hail, and C. Leuz, 2006, The importance of reporting incentives: earnings management in European private and public firms, The Accounting Review 81, 983-1016.
-
(2006)
The Accounting Review
, vol.81
, pp. 983-1016
-
-
Burgstahler, D.C.1
Hail, L.2
Leuz, C.3
-
90
-
-
0000108966
-
Financial accounting information and corporate governance
-
Bushman, R. M., and A. J. Smith, 2001, Financial accounting information and corporate governance, Journal of Accounting and Economics 32, 237-333.
-
(2001)
Journal of Accounting and Economics
, vol.32
, pp. 237-333
-
-
Bushman, R.M.1
Smith, A.J.2
-
91
-
-
0742276632
-
Financial accounting information, organizational complexity and corporate governance systems
-
Bushman, R., Q. Chen, E. Engel, and A. Smith, 2004, Financial accounting information, organizational complexity and corporate governance systems, Journal of Accounting and Economics 37, 167-201.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 167-201
-
-
Bushman, R.1
Chen, Q.2
Engel, E.3
Smith, A.4
-
92
-
-
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, 609-625.
-
(2006)
Journal of Accounting and Public Policy
, vol.25
, pp. 609-625
-
-
Byard, D.1
Li, Y.2
Weintrop, J.3
-
93
-
-
56749112775
-
The implied cost of equity capital and corporate governance practices
-
Byun, H.-Y., S.-K. Kwak, and L.-S. Hwang, 2008, The implied cost of equity capital and corporate governance practices, Asia-Pacific Journal of Financial Studies 37, 139-184.
-
(2008)
Asia-Pacific Journal of Financial Studies
, vol.37
, pp. 139-184
-
-
Byun, H.-Y.1
Kwak, S.-K.2
Hwang, L.-S.3
-
94
-
-
0003734503
-
Report of the Committee on the Financial Aspects of Corporate Governance
-
Cadbury Report, (Gee, London).
-
Cadbury Report, 1992, Report of the Committee on the Financial Aspects of Corporate Governance (Gee, London).
-
(1992)
-
-
-
95
-
-
79952085415
-
-
Does duality destroy value? [Internet document] (Social Science Research Network) [created 12 January 2005], available from SSRN.
-
Carapeto, M., M. Lasfer, and K. Machera, 2005, Does duality destroy value? [Internet document] (Social Science Research Network) [created 12 January 2005], available from SSRN.
-
(2005)
-
-
Carapeto, M.1
Lasfer, M.2
Machera, K.3
-
96
-
-
0347309118
-
Board characteristics and audit fees
-
Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. A. Riley, 2002, Board characteristics and audit fees, Contemporary Accounting Research 19, 365-384.
-
(2002)
Contemporary Accounting Research
, vol.19
, pp. 365-384
-
-
Carcello, J.V.1
Hermanson, D.R.2
Neal, T.L.3
Riley, R.A.4
-
97
-
-
33745841764
-
Factors associated with US public companies' investment in internal auditing
-
Carcello, J. V., D. R. Hermanson, and K. Raghunandan, 2005a, Factors associated with US public companies' investment in internal auditing, Accounting Horizons 19, 69-84.
-
(2005)
Accounting Horizons
, vol.19
, pp. 69-84
-
-
Carcello, J.V.1
Hermanson, D.R.2
Raghunandan, K.3
-
98
-
-
44649158686
-
Changes in internal auditing during the time of the major US accounting scandals
-
Carcello, J. V., D. R. Hermanson, and K. Raghunandan, 2005b, Changes in internal auditing during the time of the major US accounting scandals, International Journal of Auditing 9, 117-127.
-
(2005)
International Journal of Auditing
, vol.9
, pp. 117-127
-
-
Carcello, J.V.1
Hermanson, D.R.2
Raghunandan, K.3
-
99
-
-
33846356707
-
Audit committee financial experts: a closer examination using firm designations
-
Carcello, J. V., C. W. Hollingsworth, and T. L. Neal, 2006, Audit committee financial experts: a closer examination using firm designations, Accounting Horizons 20, 351-373.
-
(2006)
Accounting Horizons
, vol.20
, pp. 351-373
-
-
Carcello, J.V.1
Hollingsworth, C.W.2
Neal, T.L.3
-
100
-
-
33745292267
-
Audit partner tenure and audit quality
-
Carey, P., and R. Simnett, 2006, Audit partner tenure and audit quality, The Accounting Review 81, 653-676.
-
(2006)
The Accounting Review
, vol.81
, pp. 653-676
-
-
Carey, P.1
Simnett, R.2
-
101
-
-
46849092993
-
Corporate governance, shareholder rights, and shareholder rights plans: poison, placebo, or prescription?
-
Caton, G. L., and J. Goh, 2008, Corporate governance, shareholder rights, and shareholder rights plans: poison, placebo, or prescription? Journal of Financial and Quantitative Analysis 43, 381-400.
-
(2008)
Journal of Financial and Quantitative Analysis
, vol.43
, pp. 381-400
-
-
Caton, G.L.1
Goh, J.2
-
102
-
-
37549007195
-
Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies
-
Cerbioni, F., and A. Parbonetti, 2007, Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies, European Accounting Review 16, 791-826.
-
(2007)
European Accounting Review
, vol.16
, pp. 791-826
-
-
Cerbioni, F.1
Parbonetti, A.2
-
103
-
-
0036026434
-
Shredded reputation: the cost of audit failure
-
Chaney, P. K., and K. L. Philipich, 2002, Shredded reputation: the cost of audit failure, Journal of Accounting Research 40, 1221-1245.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 1221-1245
-
-
Chaney, P.K.1
Philipich, K.L.2
-
104
-
-
0038132149
-
Ownership structure, expropriation, and performance of group-affiliated companies in Korea
-
Chang, S. J., 2003, Ownership structure, expropriation, and performance of group-affiliated companies in Korea, The Academy of Management Journal 46, 238-253.
-
(2003)
The Academy of Management Journal
, vol.46
, pp. 238-253
-
-
Chang, S.J.1
-
105
-
-
33644783066
-
Governance system effectiveness following the crisis: the case of Korean business group headquarters
-
Chang, J. J., and H.-H. Shin, 2006, Governance system effectiveness following the crisis: the case of Korean business group headquarters, Corporate Governance: An International Review 14, 85-97.
-
(2006)
Corporate Governance: An International Review
, vol.14
, pp. 85-97
-
-
Chang, J.J.1
Shin, H.-H.2
-
106
-
-
60149093920
-
Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX
-
Chang, J. C., and H.-L. Sun, 2009, Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX, The International Journal of Accounting 44, 1-32.
-
(2009)
The International Journal of Accounting
, vol.44
, pp. 1-32
-
-
Chang, J.C.1
Sun, H.-L.2
-
107
-
-
37149011483
-
The change in corporate transparency of Korean firms after the Asian financial crisis: an analysis using analysts' forecast data
-
Chang, J. H., Y. J. Cho, and H.-H. Shin, 2007, The change in corporate transparency of Korean firms after the Asian financial crisis: an analysis using analysts' forecast data, Corporate Governance: An International Review 15, 1144-1167.
-
(2007)
Corporate Governance: An International Review
, vol.15
, pp. 1144-1167
-
-
Chang, J.H.1
Cho, Y.J.2
Shin, H.-H.3
-
108
-
-
34547993481
-
Earnings behaviour of financially distressed firms: the role of institutional ownership
-
Charitou, A., N. Lambertides, and L. Trigeorgis, 2007, Earnings behaviour of financially distressed firms: the role of institutional ownership, Abacus 43, 271-296.
-
(2007)
Abacus
, vol.43
, pp. 271-296
-
-
Charitou, A.1
Lambertides, N.2
Trigeorgis, L.3
-
109
-
-
68349130284
-
Do shareholder rights affect the cost of bank loans?
-
Chava, S., D. Livdan, and A. Purnanandam, 2009, Do shareholder rights affect the cost of bank loans? The Review of Financial Studies 22, 2973-3004.
-
(2009)
The Review of Financial Studies
, vol.22
, pp. 2973-3004
-
-
Chava, S.1
Livdan, D.2
Purnanandam, A.3
-
110
-
-
34948856433
-
Monitoring: which institutions matter?
-
Chen, X., J. Harford, and K. Li, 2007, Monitoring: which institutions matter? Journal of Financial Economics 86, 279-305.
-
(2007)
Journal of Financial Economics
, vol.86
, pp. 279-305
-
-
Chen, X.1
Harford, J.2
Li, K.3
-
111
-
-
69549127385
-
CEO duality and firm performance: an endogenous issue
-
Chen, C.-W., J. B. Lin, and B. Yi, 2008a, CEO duality and firm performance: an endogenous issue, Corporate Ownership and Control 6, 58-65.
-
(2008)
Corporate Ownership and Control
, vol.6
, pp. 58-65
-
-
Chen, C.-W.1
Lin, J.B.2
Yi, B.3
-
112
-
-
45849129871
-
Audit partner tenure, and discretionary accruals: does long auditor tenure impair earnings quality?
-
Chen, C.-Y., C.-J. Lin, and Y.-C. Lin, 2008b, Audit partner tenure, and discretionary accruals: does long auditor tenure impair earnings quality? Contemporary Accounting Research 25, 415-445.
-
(2008)
Contemporary Accounting Research
, vol.25
, pp. 415-445
-
-
Chen, C.-Y.1
Lin, C.-J.2
Lin, Y.-C.3
-
113
-
-
42149171409
-
Do family firms provide more or less voluntary disclosure?
-
Chen, S., X. Chen, and Q. Cheng, 2008c, Do family firms provide more or less voluntary disclosure? Journal of Accounting Research 46, 499-536.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 499-536
-
-
Chen, S.1
Chen, X.2
Cheng, Q.3
-
114
-
-
79952090530
-
Agency costs of free cash flow and the effect of shareholder rights on the implied cost of equity capital
-
Forthcoming in, doi: 10.1017/s0022109010000591.
-
Chen, K. C. W., Z. Chen, and K. C. J. Wei, 2010, Agency costs of free cash flow and the effect of shareholder rights on the implied cost of equity capital, Forthcoming in Journal of Financial and Quantitative Analysis, doi: 10.1017/s0022109010000591.
-
(2010)
Journal of Financial and Quantitative Analysis
-
-
Chen, K.C.W.1
Chen, Z.2
Wei, K.C.J.3
-
115
-
-
56649090947
-
Earnings restatements, changes in CEO compensation, and firm performance
-
Cheng, Q., and D. B. Farber, 2008, Earnings restatements, changes in CEO compensation, and firm performance, The Accounting Review 83, 1217-1250.
-
(2008)
The Accounting Review
, vol.83
, pp. 1217-1250
-
-
Cheng, Q.1
Farber, D.B.2
-
116
-
-
18944390386
-
Equity incentives and earnings management
-
Cheng, Q., and T. D. Warfield, 2005, Equity incentives and earnings management, The Accounting Review 80, 441-476.
-
(2005)
The Accounting Review
, vol.80
, pp. 441-476
-
-
Cheng, Q.1
Warfield, T.D.2
-
117
-
-
25844498448
-
Identifying control motives in managerial ownership: evidence from antitakeover legislation
-
Cheng, S., V. Nagar, and M. V. Rajan, 2005, Identifying control motives in managerial ownership: evidence from antitakeover legislation, The Review of Financial Studies 18, 637-672.
-
(2005)
The Review of Financial Studies
, vol.18
, pp. 637-672
-
-
Cheng, S.1
Nagar, V.2
Rajan, M.V.3
-
118
-
-
33745599594
-
Shareholder rights, financial disclosure and the cost of equity capital
-
Cheng, C. S. A., D. Collins, and H. H. Huang, 2006, Shareholder rights, financial disclosure and the cost of equity capital, Review of Quantitative Finance and Accounting 27, 175-204.
-
(2006)
Review of Quantitative Finance and Accounting
, vol.27
, pp. 175-204
-
-
Cheng, C.S.A.1
Collins, D.2
Huang, H.H.3
-
119
-
-
79952097984
-
-
Does better corporate governance 'cause' better firm performance? Working paper (Rutgers University, New Jersey).
-
Chidambaran, N. K., D. Palia, and Y. Zheng, 2007, Does better corporate governance 'cause' better firm performance? Working paper (Rutgers University, New Jersey).
-
(2007)
-
-
Chidambaran, N.K.1
Palia, D.2
Zheng, Y.3
-
120
-
-
34547275252
-
Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs
-
Chin, C.-L., S.-M. Tsao, and H.-Y. Chi, 2007, Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs, Corporate Governance: An International Review 15, 661-676.
-
(2007)
Corporate Governance: An International Review
, vol.15
, pp. 661-676
-
-
Chin, C.-L.1
Tsao, S.-M.2
Chi, H.-Y.3
-
121
-
-
67649547388
-
International diversification, ownership structure, legal origin, and earnings management: evidence from Taiwan
-
Chin, C.-L., Y.-J. Chen, and T.-J. Hsieh, 2009, International diversification, ownership structure, legal origin, and earnings management: evidence from Taiwan, Journal of Accounting, Auditing and Finance 24, 233-262.
-
(2009)
Journal of Accounting, Auditing and Finance
, vol.24
, pp. 233-262
-
-
Chin, C.-L.1
Chen, Y.-J.2
Hsieh, T.-J.3
-
122
-
-
0031633952
-
Ownership structure, investment, and the corporate value: an empirical analysis
-
Cho, M.-H., 1998, Ownership structure, investment, and the corporate value: an empirical analysis, Journal of Financial Economics 47, 103-121.
-
(1998)
Journal of Financial Economics
, vol.47
, pp. 103-121
-
-
Cho, M.-H.1
-
123
-
-
56349137096
-
Managerial legal liability coverage and earnings conservatism
-
Chung, H. H., and J. P. Wynn, 2008, Managerial legal liability coverage and earnings conservatism, Journal of Accounting and Economics 46, 135-153.
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 135-153
-
-
Chung, H.H.1
Wynn, J.P.2
-
124
-
-
1142289719
-
Institutional monitoring and opportunistic earnings management
-
Chung, R., M. Firth, and J.-B. Kim, 2002, Institutional monitoring and opportunistic earnings management, Journal of Corporate Finance 8, 29-48.
-
(2002)
Journal of Corporate Finance
, vol.8
, pp. 29-48
-
-
Chung, R.1
Firth, M.2
Kim, J.-B.3
-
125
-
-
79952086626
-
-
Do firms adjust to a target board structure? [Internet document] (Social Science Research Network) [created 10 February 2010], available from SSRN.
-
Cicero, D. C., M. B. Wintoki, and T. Yang, 2010, Do firms adjust to a target board structure? [Internet document] (Social Science Research Network) [created 10 February 2010], available from SSRN.
-
(2010)
-
-
Cicero, D.C.1
Wintoki, M.B.2
Yang, T.3
-
126
-
-
4043078960
-
Corporate governance in Asia: a survey
-
Claessens, S., and J. P. H. Fan, 2002, Corporate governance in Asia: a survey, International Review of Finance 3, 71-103.
-
(2002)
International Review of Finance
, vol.3
, pp. 71-103
-
-
Claessens, S.1
Fan, J.P.H.2
-
127
-
-
33751169584
-
Chief executive officer remuneration disclosure quality: corporate responses to an evolving disclosure environment
-
Clarkson, P., A. Lammerts Van Bueren, and J. Walker, 2006, Chief executive officer remuneration disclosure quality: corporate responses to an evolving disclosure environment, Accounting and Finance 46, 771-796.
-
(2006)
Accounting and Finance
, vol.46
, pp. 771-796
-
-
Clarkson, P.1
Lammerts Van Bueren, A.2
Walker, J.3
-
128
-
-
0042261097
-
The future as history: the prospects for global convergence in corporate governance and its implications
-
Coffee, J. C., 1999, The future as history: the prospects for global convergence in corporate governance and its implications, Northwestern University Law Review 93, 641-708.
-
(1999)
Northwestern University Law Review
, vol.93
, pp. 641-708
-
-
Coffee, J.C.1
-
129
-
-
0036868524
-
Racing towards the top? The impact of cross-listings and stock market competition on international corporate governance
-
Coffee, J. C., 2002, Racing towards the top? The impact of cross-listings and stock market competition on international corporate governance, Columbia Law Review 102, 1757-1831.
-
(2002)
Columbia Law Review
, vol.102
, pp. 1757-1831
-
-
Coffee, J.C.1
-
130
-
-
79952084463
-
-
Structural models and endogeneity in corporate finance: the link between managerial ownership and corporate performance [Internet document] (Social Science Research Network) [created 15 February 2007], available from SSRN.
-
Coles, J. L., M. L. Lemon, and J. F. Meschke, 2007, Structural models and endogeneity in corporate finance: the link between managerial ownership and corporate performance [Internet document] (Social Science Research Network) [created 15 February 2007], available from SSRN.
-
(2007)
-
-
Coles, J.L.1
Lemon, M.L.2
Meschke, J.F.3
-
131
-
-
0042350781
-
Three surveys on corporate governance
-
Coombes, P., and M. Watson, 2000, Three surveys on corporate governance, The McKinsey Quarterly 4, 74-77.
-
(2000)
The McKinsey Quarterly
, vol.4
, pp. 74-77
-
-
Coombes, P.1
Watson, M.2
-
132
-
-
54849405144
-
Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud
-
Coram, P., C. Ferguson, and R. Moroney, 2008, Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud, Accounting and Finance 48, 543-559.
-
(2008)
Accounting and Finance
, vol.48
, pp. 543-559
-
-
Coram, P.1
Ferguson, C.2
Moroney, R.3
-
133
-
-
33644912611
-
Does weak governance cause weak stock returns? An examination of firm operating performance and investors' expectations
-
Core, J. E., W. R. Guay, and T. O. Rusticus, 2006, Does weak governance cause weak stock returns? An examination of firm operating performance and investors' expectations, The Journal of Finance 61, 655-687.
-
(2006)
The Journal of Finance
, vol.61
, pp. 655-687
-
-
Core, J.E.1
Guay, W.R.2
Rusticus, T.O.3
-
134
-
-
33748206289
-
The association between management earnings forecasts, earnings management, and stock market valuation: evidence from French IPOs
-
Cormier, D., and I. Martinez, 2006, The association between management earnings forecasts, earnings management, and stock market valuation: evidence from French IPOs, The International Journal of Accounting 41, 209-236.
-
(2006)
The International Journal of Accounting
, vol.41
, pp. 209-236
-
-
Cormier, D.1
Martinez, I.2
-
135
-
-
67649460614
-
Corporate governance and earnings management at large US bank holding companies
-
Cornett, M. M., J. J. McNutt, and H. Tehranian, 2009, Corporate governance and earnings management at large US bank holding companies, Journal of Corporate Finance 15, 412-430.
-
(2009)
Journal of Corporate Finance
, vol.15
, pp. 412-430
-
-
Cornett, M.M.1
McNutt, J.J.2
Tehranian, H.3
-
136
-
-
79952081912
-
-
Corporations and Markets Advisory Committee, Guidance for directors [Internet document] (Corporations and Markets Advisory Committee) [April 2010], available from.
-
Corporations and Markets Advisory Committee, 2010, Guidance for directors [Internet document] (Corporations and Markets Advisory Committee) [April 2010], available from.
-
(2010)
-
-
-
137
-
-
79952077744
-
-
Thirty years of shareholder rights and firm valuation [Internet document] (Social Science Research Network) [created 1 February 2010], available from SSRN.
-
Cremers, M., and A. Ferrell, 2010, Thirty years of shareholder rights and firm valuation [Internet document] (Social Science Research Network) [created 1 February 2010], available from SSRN.
-
(2010)
-
-
Cremers, M.1
Ferrell, A.2
-
138
-
-
34548522831
-
Governance mechanisms and bond prices
-
Cremers, K. J. M., V. B. Nair, and C. Wei, 2007, Governance mechanisms and bond prices, The Review of Financial Studies 20, 1359-1388.
-
(2007)
The Review of Financial Studies
, vol.20
, pp. 1359-1388
-
-
Cremers, K.J.M.1
Nair, V.B.2
Wei, C.3
-
139
-
-
84919628966
-
Corporate Governance and Firm Organization
-
A. Grandori, ed., - (Oxford University Press, Oxford).
-
Cuervo-Cazurra, A., and R. V. Aguilera, 2004, The worldwide diffusion of codes of good governance. in: A. Grandori, ed., Corporate Governance and Firm Organization 14, 318-348. (Oxford University Press, Oxford).
-
(2004)
The worldwide diffusion of codes of good governance
, vol.14
, pp. 318-348
-
-
Cuervo-Cazurra, A.1
Aguilera, R.V.2
-
140
-
-
79952087934
-
-
Evolution and determinants of firm-level corporate governance quality in Brazil. [Internet document] (Social Science Research Network) [created 20 June 2007], available from SSRN.
-
Da Silveira, A., R. P. C. Leal, A. L. Carvalhal-da-Silva, and L. A. Barros, 2007, Evolution and determinants of firm-level corporate governance quality in Brazil. [Internet document] (Social Science Research Network) [created 20 June 2007], available from SSRN.
-
(2007)
-
-
Da Silveira, A.1
Leal, R.P.C.2
Carvalhal-da-Silva, A.L.3
Barros, L.A.4
-
141
-
-
34548856220
-
Board composition, corporate performance and the Cadbury Committee recommendation
-
Dahya, J., and J. McConnell, 2007, Board composition, corporate performance and the Cadbury Committee recommendation, Journal of Financial and Quantitative Analysis 42, 535-564.
-
(2007)
Journal of Financial and Quantitative Analysis
, vol.42
, pp. 535-564
-
-
Dahya, J.1
McConnell, J.2
-
142
-
-
0008636169
-
Ownership structure, firm performance and top executive change: an analysis of UK firms
-
Dahya, J., A. A. Lonie, and D. M. Power, 1998, Ownership structure, firm performance and top executive change: an analysis of UK firms, Journal of Business Finance and Accounting 25, 1089-1118.
-
(1998)
Journal of Business Finance and Accounting
, vol.25
, pp. 1089-1118
-
-
Dahya, J.1
Lonie, A.A.2
Power, D.M.3
-
143
-
-
36849071378
-
Dominant shareholders, corporate boards and corporate value: a cross-country analysis
-
Dahya, J., O. Dimitrov, and J. J. McConnell, 2008, Dominant shareholders, corporate boards and corporate value: a cross-country analysis, Journal of Financial Economics 87, 73-100.
-
(2008)
Journal of Financial Economics
, vol.87
, pp. 73-100
-
-
Dahya, J.1
Dimitrov, O.2
McConnell, J.J.3
-
144
-
-
77957366314
-
Rating the ratings: how good are commercial governance ratings?
-
Forthcoming in.
-
Daines, R., I. Gow, and D. Larcker, 2010, Rating the ratings: how good are commercial governance ratings? Forthcoming in Journal of Financial Economics 98, 439-461.
-
(2010)
Journal of Financial Economics
, vol.98
, pp. 439-461
-
-
Daines, R.1
Gow, I.2
Larcker, D.3
-
145
-
-
0346762522
-
Meta-analytic reviews of board composition, leadership structure, and financial performance
-
Dalton, D. R., C. M. Daily, A. E. Ellstrand, and J. L. Johnson, 1998, Meta-analytic reviews of board composition, leadership structure, and financial performance, Strategic Management Journal 19, 269-290.
-
(1998)
Strategic Management Journal
, vol.19
, pp. 269-290
-
-
Dalton, D.R.1
Daily, C.M.2
Ellstrand, A.E.3
Johnson, J.L.4
-
146
-
-
22044444497
-
The effect of institutional investors on the level and mix of CEO compensation
-
David, P., R. Kochhar, and E. Levitas, 1998, The effect of institutional investors on the level and mix of CEO compensation, Academy of Management Journal 41, 200-208.
-
(1998)
Academy of Management Journal
, vol.41
, pp. 200-208
-
-
David, P.1
Kochhar, R.2
Levitas, E.3
-
147
-
-
0004024471
-
Estimation and Inference in Econometrics
-
(Oxford University Press, New York).
-
Davidson, R., and J. G. MacKinnon, 1993, Estimation and Inference in Econometrics (Oxford University Press, New York).
-
(1993)
-
-
Davidson, R.1
MacKinnon, J.G.2
-
148
-
-
3042618663
-
Earnings management following duality-creating successions: ethnostatistics, impression management, and agency theory
-
Davidson, W. N., P. Jiraporn, Y. S. Kim, and C. Nemec, 2004, Earnings management following duality-creating successions: ethnostatistics, impression management, and agency theory, Academy of Management Journal 47, 267-275.
-
(2004)
Academy of Management Journal
, vol.47
, pp. 267-275
-
-
Davidson, W.N.1
Jiraporn, P.2
Kim, Y.S.3
Nemec, C.4
-
149
-
-
27944436195
-
Internal governance structures and earnings management
-
Davidson, R., J. Goodwin-Stewart, and P. Kent, 2005, Internal governance structures and earnings management, Accounting and Finance 45, 241-267.
-
(2005)
Accounting and Finance
, vol.45
, pp. 241-267
-
-
Davidson, R.1
Goodwin-Stewart, J.2
Kent, P.3
-
151
-
-
2442439827
-
Investor protection and corporate governance: evidence from worldwide CEO turnover
-
Defond, M. L., and M. Y. Hung, 2004, Investor protection and corporate governance: evidence from worldwide CEO turnover, Journal of Accounting Research 42, 269-312.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 269-312
-
-
Defond, M.L.1
Hung, M.Y.2
-
152
-
-
0036026430
-
Do non-audit service fees impair auditor independence?
-
Defond, M. L., K. Raghunandan, and K. R. Subramanyam, 2002, Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions, Journal of Accounting Research 40, 1247-1274.
-
(2002)
Evidence from going concern audit opinions, Journal of Accounting Research
, vol.40
, pp. 1247-1274
-
-
Defond, M.L.1
Raghunandan, K.2
Subramanyam, K.R.3
-
153
-
-
53649106799
-
Do boards pay attention when institutional investor activists 'just vote no'?
-
Del Guercio, D., L. Seery, and T. Woidtke, 2008, Do boards pay attention when institutional investor activists 'just vote no'? Journal of Financial Economics 90, 84-103.
-
(2008)
Journal of Financial Economics
, vol.90
, pp. 84-103
-
-
Del Guercio, D.1
Seery, L.2
Woidtke, T.3
-
154
-
-
0001763518
-
The structure of ownership and theory of the firm
-
Demsetz, H., 1983, The structure of ownership and theory of the firm, Journal of Law and Economics, 26, 375-390.
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 375-390
-
-
Demsetz, H.1
-
155
-
-
84935941592
-
The structure of corporate ownership: causes and consequences
-
Demsetz, H., and K. Lehn, 1985, The structure of corporate ownership: causes and consequences, The Journal of Political Economy 93, 1155-1177.
-
(1985)
The Journal of Political Economy
, vol.93
, pp. 1155-1177
-
-
Demsetz, H.1
Lehn, K.2
-
156
-
-
0000840371
-
Ownership structure and corporate performance
-
Demsetz, H., and B. Villalonga, 2001, Ownership structure and corporate performance, Journal of Corporate Finance 7, 209-233.
-
(2001)
Journal of Corporate Finance
, vol.7
, pp. 209-233
-
-
Demsetz, H.1
Villalonga, B.2
-
157
-
-
0037345056
-
International corporate governance
-
Denis, D. K., and J. J. McConnell, 2003, International corporate governance, Journal of Financial and Quantitative Analysis 38, 1-36.
-
(2003)
Journal of Financial and Quantitative Analysis
, vol.38
, pp. 1-36
-
-
Denis, D.K.1
McConnell, J.J.2
-
158
-
-
33644700100
-
The reputational penalty for aggressive accounting: earnings restatements and management turnover
-
Desai, H., C. E. Hogan, and M. S. Wilkins, 2006, The reputational penalty for aggressive accounting: earnings restatements and management turnover, The Accounting Review 81, 83-112.
-
(2006)
The Accounting Review
, vol.81
, pp. 83-112
-
-
Desai, H.1
Hogan, C.E.2
Wilkins, M.S.3
-
159
-
-
73649125326
-
Are interlocked directors effective monitors?
-
Devos, E., A. Prevost, and J. Puthenpurackal, 2009, Are interlocked directors effective monitors? Financial Management 38, 861-887.
-
(2009)
Financial Management
, vol.38
, pp. 861-887
-
-
Devos, E.1
Prevost, A.2
Puthenpurackal, J.3
-
160
-
-
0037347041
-
International corporate governance and corporate cash holdings
-
Dittmar, A., J. Mahrt-Smith, and H. Servaes, 2003, International corporate governance and corporate cash holdings, Journal of Financial and Quantitative Analysis 38, 111-133.
-
(2003)
Journal of Financial and Quantitative Analysis
, vol.38
, pp. 111-133
-
-
Dittmar, A.1
Mahrt-Smith, J.2
Servaes, H.3
-
161
-
-
0348197911
-
Why are foreign firms listed in the US worth more?
-
Doidge, C., G. A. Karolyi, and R. M. Stulz, 2004, Why are foreign firms listed in the US worth more? Journal of Financial Economics 71, 205-238.
-
(2004)
Journal of Financial Economics
, vol.71
, pp. 205-238
-
-
Doidge, C.1
Karolyi, G.A.2
Stulz, R.M.3
-
162
-
-
34548529598
-
Why do countries matter so much for corporate governance?
-
Doidge, C., G. A. Karolyi, and R. M. Stulz, 2007, Why do countries matter so much for corporate governance? Journal of Financial Economics 86, 1-39.
-
(2007)
Journal of Financial Economics
, vol.86
, pp. 1-39
-
-
Doidge, C.1
Karolyi, G.A.2
Stulz, R.M.3
-
163
-
-
34447620346
-
Incentive alignment, control, and the issue of misleading financial disclosures
-
Donoher, W. J., R. Reed, and S. F. Storrud-Barnes, 2007, Incentive alignment, control, and the issue of misleading financial disclosures, Journal of Management 33, 547-569.
-
(2007)
Journal of Management
, vol.33
, pp. 547-569
-
-
Donoher, W.J.1
Reed, R.2
Storrud-Barnes, S.F.3
-
164
-
-
0000369040
-
Common stock returns and international listing announcements: conditional tests of the mild segmentation hypothesis
-
Doukas, J., and L. N. Switzer, 2000, Common stock returns and international listing announcements: conditional tests of the mild segmentation hypothesis, Journal of Banking and Finance 24, 471-502.
-
(2000)
Journal of Banking and Finance
, vol.24
, pp. 471-502
-
-
Doukas, J.1
Switzer, L.N.2
-
165
-
-
12844271266
-
Ultimate corporate ownership structures and capital structures: evidence from East Asian economies
-
Du, J., and Y. Dai, 2005, Ultimate corporate ownership structures and capital structures: evidence from East Asian economies, Corporate Governance: An International Review 13, 60-71.
-
(2005)
Corporate Governance: An International Review
, vol.13
, pp. 60-71
-
-
Du, J.1
Dai, Y.2
-
166
-
-
67349095040
-
Reversing an impairment loss and earnings management: the role of corporate governance
-
Duh, R.-R., W.-C. Lee, and C.-C. Lin, 2009, Reversing an impairment loss and earnings management: the role of corporate governance, The International Journal of Accounting 44, 113-137.
-
(2009)
The International Journal of Accounting
, vol.44
, pp. 113-137
-
-
Duh, R.-R.1
Lee, W.-C.2
Lin, C.-C.3
-
167
-
-
0000775279
-
Auditing standards, legal liability and auditor wealth
-
Dye, R. A., 1993, Auditing standards, legal liability and auditor wealth, The Journal of Political Economy 101, 887-914.
-
(1993)
The Journal of Political Economy
, vol.101
, pp. 887-914
-
-
Dye, R.A.1
-
168
-
-
0001413464
-
Two agency-cost explanations of dividends
-
Easterbrook, F. H., 1984, Two agency-cost explanations of dividends, The American Economic Review 74, 650-659.
-
(1984)
The American Economic Review
, vol.74
, pp. 650-659
-
-
Easterbrook, F.H.1
-
169
-
-
0037970141
-
Corporate governance and voluntary disclosure
-
Eng, L. L., and Y. T. Mak, 2003, Corporate governance and voluntary disclosure, Journal of Accounting and Public Policy 22, 325-345.
-
(2003)
Journal of Accounting and Public Policy
, vol.22
, pp. 325-345
-
-
Eng, L.L.1
Mak, Y.T.2
-
170
-
-
0002616759
-
Dividends and expropriation
-
Faccio, M., L. H. P. Lang, and L. Young, 2001, Dividends and expropriation, The American Economic Review 91, 54-78.
-
(2001)
The American Economic Review
, vol.91
, pp. 54-78
-
-
Faccio, M.1
Lang, L.H.P.2
Young, L.3
-
171
-
-
79952097346
-
-
Debt and expropriation [Internet document] (Social Science Research Network) [created 1 July 2003], available from SSRN.
-
Faccio, M., L. H. P. Lang, and L. S. F. Young, 2003, Debt and expropriation [Internet document] (Social Science Research Network) [created 1 July 2003], available from SSRN.
-
(2003)
-
-
Faccio, M.1
Lang, L.H.P.2
Young, L.S.F.3
-
172
-
-
72449144582
-
Pyramiding vs leverage in corporate groups: international evidence
-
Faccio, M., L. H. P. Lang, and L. Young, 2010, Pyramiding vs leverage in corporate groups: international evidence, Journal of International Business Studies 41, 88-104.
-
(2010)
Journal of International Business Studies
, vol.41
, pp. 88-104
-
-
Faccio, M.1
Lang, L.H.P.2
Young, L.3
-
173
-
-
0031066567
-
Industry costs of equity
-
Fama, E., and K. R. French, 1997, Industry costs of equity, Journal of Financial Economics 43, 153-193.
-
(1997)
Journal of Financial Economics
, vol.43
, pp. 153-193
-
-
Fama, E.1
French, K.R.2
-
174
-
-
0000172445
-
Separation of ownership and control
-
Fama, E. F., and M. C. Jensen, 1983, Separation of ownership and control, Journal of Law and Economics 26, 301-325.
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 301-325
-
-
Fama, E.F.1
Jensen, M.C.2
-
175
-
-
0036331681
-
Corporate ownership structure and the informativeness of accounting earnings in East Asia
-
Fan, J. P. H., and T. J. Wong, 2002, Corporate ownership structure and the informativeness of accounting earnings in East Asia, Journal of Accounting and Economics 33, 401-425.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.P.H.1
Wong, T.J.2
-
176
-
-
18944401883
-
Restoring trust after fraud: does corporate governance matter?
-
Farber, D. B., 2005, Restoring trust after fraud: does corporate governance matter? The Accounting Review 80, 539-561.
-
(2005)
The Accounting Review
, vol.80
, pp. 539-561
-
-
Farber, D.B.1
-
177
-
-
22144497316
-
Divided policy, corporate governance and the managerial entrenchment hypothesis: an empirical analysis
-
Farinha, J., 2003, Divided policy, corporate governance and the managerial entrenchment hypothesis: an empirical analysis, Journal of Business Finance and Accounting 30, 1173-1209.
-
(2003)
Journal of Business Finance and Accounting
, vol.30
, pp. 1173-1209
-
-
Farinha, J.1
-
178
-
-
61649117013
-
The relation between dividends and insider ownership in different legal systems: international evidence
-
Farinha, J., and Ó. López-de-Foronda, 2009, The relation between dividends and insider ownership in different legal systems: international evidence, The European Journal of Finance 15, 169-189.
-
(2009)
The European Journal of Finance
, vol.15
, pp. 169-189
-
-
Farinha, J.1
López-de-Foronda, O.2
-
179
-
-
79952085717
-
Board structure and modified audit opinions: evidence from the Portuguese stock exchange
-
Farinha, J., and L. F. Viana, 2009, Board structure and modified audit opinions: evidence from the Portuguese stock exchange, International Journal of Auditing 13, 237-258.
-
(2009)
International Journal of Auditing
, vol.13
, pp. 237-258
-
-
Farinha, J.1
Viana, L.F.2
-
181
-
-
69249120890
-
Managerial incentives and corporate leverage: evidence from the United Kingdom
-
Florackis, C., and A. Ozkan, 2009, Managerial incentives and corporate leverage: evidence from the United Kingdom, Accounting and Finance 49, 531-553.
-
(2009)
Accounting and Finance
, vol.49
, pp. 531-553
-
-
Florackis, C.1
Ozkan, A.2
-
182
-
-
0002357241
-
The effects of market segmentation and investor recognition on asset prices: evidence from foreign stocks listing in the United States
-
Foerster, S. R., and G. A. Karolyi, 1999, The effects of market segmentation and investor recognition on asset prices: evidence from foreign stocks listing in the United States, The Journal of Finance, 54, 981-1013.
-
(1999)
The Journal of Finance
, vol.54
, pp. 981-1013
-
-
Foerster, S.R.1
Karolyi, G.A.2
-
183
-
-
73949118580
-
Acquisition profitability and timely loss recognition
-
Francis, J. R., and X. Martin, 2010, Acquisition profitability and timely loss recognition, Journal of Accounting and Economics 49, 161-178.
-
(2010)
Journal of Accounting and Economics
, vol.49
, pp. 161-178
-
-
Francis, J.R.1
Martin, X.2
-
184
-
-
17544367152
-
Earnings and dividend informativeness when cash flow rights are separated from voting rights
-
Francis, J., K. Schipper, and L. Vincent, 2005, Earnings and dividend informativeness when cash flow rights are separated from voting rights, Journal of Accounting and Economics 39, 329-360.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 329-360
-
-
Francis, J.1
Schipper, K.2
Vincent, L.3
-
185
-
-
79952094111
-
-
Agency cost and dividend: evidence from anti-takeover legislation, Working paper (Lally School of Management and Technology of Rensselaer Polytechnic Institute, New York), Internet document] [created 2007], available from.
-
Francis, B. B., I. Hasan, K. John, and L. Song, 2007, Agency cost and dividend: evidence from anti-takeover legislation, Working paper (Lally School of Management and Technology of Rensselaer Polytechnic Institute, New York), [Internet document] [created 2007], available from.
-
(2007)
-
-
Francis, B.B.1
Hasan, I.2
John, K.3
Song, L.4
-
186
-
-
77049121014
-
The effect of state antitakeover laws on the firm's bondholders
-
Francis, B. B., I. Hasan, K. John, and M. Waisman, 2010, The effect of state antitakeover laws on the firm's bondholders, Journal of Financial Economics 96, 127-154.
-
(2010)
Journal of Financial Economics
, vol.96
, pp. 127-154
-
-
Francis, B.B.1
Hasan, I.2
John, K.3
Waisman, M.4
-
187
-
-
0036990914
-
The relation between auditors' fees for nonaudit services and earnings management
-
Frankel, R. M., M. F. Johnson, and K. K. Nelson, 2002, The relation between auditors' fees for nonaudit services and earnings management, The Accounting Review 77, 71-105.
-
(2002)
The Accounting Review
, vol.77
, pp. 71-105
-
-
Frankel, R.M.1
Johnson, M.F.2
Nelson, K.K.3
-
188
-
-
79952092641
-
The value of excess cash and corporate governance: evidence from US cross-listings
-
Forthcoming in [Internet document] (Social Science Research Network) [created June 2009], available from SSRN.
-
Frésard, L., and C. Salva, 2009, The value of excess cash and corporate governance: evidence from US cross-listings. Forthcoming in Journal of Financial Economics [Internet document] (Social Science Research Network) [created June 2009], available from SSRN.
-
(2009)
Journal of Financial Economics
-
-
Frésard, L.1
Salva, C.2
-
189
-
-
79952087399
-
-
Is board structure one-size-fits-all? The unintended informational consequence of the Sarbanes-Oxley Act [Internet document] (Social Science Research Network) [created 8 August 2010], available from SSRN.
-
Fu, H., and X. Yu, 2010, Is board structure one-size-fits-all? The unintended informational consequence of the Sarbanes-Oxley Act [Internet document] (Social Science Research Network) [created 8 August 2010], available from SSRN.
-
(2010)
-
-
Fu, H.1
Yu, X.2
-
190
-
-
37549009537
-
Board of directors' characteristics and conditional accounting conservatism: Spanish evidence
-
García Lara, J. M., B. García Osma, and F. Penalva, 2007, Board of directors' characteristics and conditional accounting conservatism: Spanish evidence, European Accounting Review 16, 727-755.
-
(2007)
European Accounting Review
, vol.16
, pp. 727-755
-
-
García Lara, J.M.1
García Osma, B.2
Penalva, F.3
-
191
-
-
58149506847
-
Accounting conservatism and corporate governance
-
García Lara, J. M., B. García Osma, and F. Penalva, 2009, Accounting conservatism and corporate governance, Review of Accounting Studies 14, 161-201.
-
(2009)
Review of Accounting Studies
, vol.14
, pp. 161-201
-
-
García Lara, J.M.1
García Osma, B.2
Penalva, F.3
-
192
-
-
44449085848
-
Board independence and real earnings management: the case of R&D expenditure
-
García Osma, B., 2008, Board independence and real earnings management: the case of R&D expenditure, Corporate Governance: An International Review 16, 116-131.
-
(2008)
Corporate Governance: An International Review
, vol.16
, pp. 116-131
-
-
García Osma, B.1
-
193
-
-
37149048763
-
The effect of the board composition and its monitoring committees on earnings management: evidence from Spain
-
García Osma, B., and B. Gill-de-Albornoz Noguer, 2007, The effect of the board composition and its monitoring committees on earnings management: evidence from Spain, Corporate Governance: An International Review 15, 1413-1428.
-
(2007)
Corporate Governance: An International Review
, vol.15
, pp. 1413-1428
-
-
García Osma, B.1
Gill-de-Albornoz Noguer, B.2
-
194
-
-
33747458921
-
Does hiring a new CFO change things? An investigation of changes in discretionary accruals
-
Geiger, M. A., and D. S. North, 2006, Does hiring a new CFO change things? An investigation of changes in discretionary accruals, The Accounting Review 81, 781-809.
-
(2006)
The Accounting Review
, vol.81
, pp. 781-809
-
-
Geiger, M.A.1
North, D.S.2
-
195
-
-
0037349744
-
Is corporate governance ineffective in emerging markets?
-
Gibson, M. S., 2003, Is corporate governance ineffective in emerging markets? Journal of Financial and Quantitative Analysis 38, 231-250.
-
(2003)
Journal of Financial and Quantitative Analysis
, vol.38
, pp. 231-250
-
-
Gibson, M.S.1
-
196
-
-
33645901855
-
Recent developments in corporate governance: an overview
-
Gillan, S. L., 2006, Recent developments in corporate governance: an overview, Journal of Corporate Finance 12, 381-402.
-
(2006)
Journal of Corporate Finance
, vol.12
, pp. 381-402
-
-
Gillan, S.L.1
-
197
-
-
36349002800
-
Corporate governance post-Enron: effective reforms, or closing the stable door?
-
Gillan, S. L., and J. D. Martin, 2007, Corporate governance post-Enron: effective reforms, or closing the stable door? Journal of Corporate Finance 13, 929-958.
-
(2007)
Journal of Corporate Finance
, vol.13
, pp. 929-958
-
-
Gillan, S.L.1
Martin, J.D.2
-
198
-
-
0043194037
-
Globalizing corporate governance: convergence in form or function
-
Gilson, R. J., 2001, Globalizing corporate governance: convergence in form or function, The American Journal of Comparative Law 49, 329-357.
-
(2001)
The American Journal of Comparative Law
, vol.49
, pp. 329-357
-
-
Gilson, R.J.1
-
199
-
-
77149127725
-
Does public ownership of equity improve earnings quality?
-
Givoly, D., C. K. Hayn, and S. P. Katz, 2010, Does public ownership of equity improve earnings quality? The Accounting Review 85, 195-225.
-
(2010)
The Accounting Review
, vol.85
, pp. 195-225
-
-
Givoly, D.1
Hayn, C.K.2
Katz, S.P.3
-
200
-
-
0037332214
-
Corporate governance and equity prices
-
Gompers, P., J. Ishii, and A. Metrick, 2003, Corporate governance and equity prices, The Quarterly Journal of Economics 118, 107-155.
-
(2003)
The Quarterly Journal of Economics
, vol.118
, pp. 107-155
-
-
Gompers, P.1
Ishii, J.2
Metrick, A.3
-
201
-
-
50049127536
-
Influence of bank concentration and institutions on capital structure: new international evidence
-
González, V. M., and F. González, 2008, Influence of bank concentration and institutions on capital structure: new international evidence, Journal of Corporate Finance 14, 363-375.
-
(2008)
Journal of Corporate Finance
, vol.14
, pp. 363-375
-
-
González, V.M.1
González, F.2
-
202
-
-
0037788737
-
Board leadership structure and CEO turnover
-
Goyal, V. K., and C. W. Park, 2002, Board leadership structure and CEO turnover, Journal of Corporate Finance 8, 49-66.
-
(2002)
Journal of Corporate Finance
, vol.8
, pp. 49-66
-
-
Goyal, V.K.1
Park, C.W.2
-
203
-
-
67349179646
-
Investor activism and takeovers
-
Greenwood, R., and M. Schor, 2009, Investor activism and takeovers, Journal of Financial Economics 92, 362-375.
-
(2009)
Journal of Financial Economics
, vol.92
, pp. 362-375
-
-
Greenwood, R.1
Schor, M.2
-
204
-
-
0043270428
-
Corporate governance and dividend pay-out policy in Germany
-
Gugler, K., and B. B. Yurtoglu, 2003, Corporate governance and dividend pay-out policy in Germany, European Economic Review 47, 731-758.
-
(2003)
European Economic Review
, vol.47
, pp. 731-758
-
-
Gugler, K.1
Yurtoglu, B.B.2
-
205
-
-
0037856934
-
Corporate governance and globalization: is there convergence across countries?
-
Guillén, M. F., 2000, Corporate governance and globalization: is there convergence across countries? Advances in International Comparative Management 13, 175-204.
-
(2000)
Advances in International Comparative Management
, vol.13
, pp. 175-204
-
-
Guillén, M.F.1
-
206
-
-
5744221329
-
Board leadership, outside directors' expertise and voluntary corporate disclosures
-
Gul, F. A., and S. Leung, 2004, Board leadership, outside directors' expertise and voluntary corporate disclosures, Journal of Accounting and Public Policy 23, 351-379.
-
(2004)
Journal of Accounting and Public Policy
, vol.23
, pp. 351-379
-
-
Gul, F.A.1
Leung, S.2
-
207
-
-
1542608803
-
Discretionary accounting accruals, managers' incentives, and audit fees
-
Gul, F. A., C. J. P. Chen, and J. S. L. Tsui, 2003, Discretionary accounting accruals, managers' incentives, and audit fees, Contemporary Accounting Research 20, 441-464.
-
(2003)
Contemporary Accounting Research
, vol.20
, pp. 441-464
-
-
Gul, F.A.1
Chen, C.J.P.2
Tsui, J.S.L.3
-
208
-
-
62649173407
-
Cost of capital effects and changes in growth expectations around US cross-listings
-
Hail, L., and C. Leuz, 2009, Cost of capital effects and changes in growth expectations around US cross-listings, Journal of Financial Economics 93, 428-454.
-
(2009)
Journal of Financial Economics
, vol.93
, pp. 428-454
-
-
Hail, L.1
Leuz, C.2
-
209
-
-
0031521081
-
Reciprocally interlocking boards of directors and executive compensation
-
Hallock, K. F., 1997, Reciprocally interlocking boards of directors and executive compensation, Journal of Financial and Quantitative Analysis 32, 331-344.
-
(1997)
Journal of Financial and Quantitative Analysis
, vol.32
, pp. 331-344
-
-
Hallock, K.F.1
-
210
-
-
40849133912
-
Corporate governance and firm cash holdings in the US
-
Harford, J., S. A. Mansi, and W. F. Maxwell, 2008, Corporate governance and firm cash holdings in the US, Journal of Financial Economics 87, 535-555.
-
(2008)
Journal of Financial Economics
, vol.87
, pp. 535-555
-
-
Harford, J.1
Mansi, S.A.2
Maxwell, W.F.3
-
211
-
-
0000250716
-
Specification tests in econometrics
-
Hausman, J. A., 1978, Specification tests in econometrics, Econometrica 46, 1251-1271.
-
(1978)
Econometrica
, vol.46
, pp. 1251-1271
-
-
Hausman, J.A.1
-
212
-
-
77951865011
-
Explaining diversity in the worldwide diffusion of codes of good governance
-
Haxhi, I., and H. van Ees, 2010, Explaining diversity in the worldwide diffusion of codes of good governance, Journal of International Business Studies 41, 710-726.
-
(2010)
Journal of International Business Studies
, vol.41
, pp. 710-726
-
-
Haxhi, I.1
van Ees, H.2
-
213
-
-
33645655319
-
Audit Fees: a meta-analysis of the effect of supply and demand attributes
-
Hay, D. C., W. R. Knechel, and N. Wong, 2006, Audit Fees: a meta-analysis of the effect of supply and demand attributes, Contemporary Accounting Research 23, 141-191.
-
(2006)
Contemporary Accounting Research
, vol.23
, pp. 141-191
-
-
Hay, D.C.1
Knechel, W.R.2
Wong, N.3
-
214
-
-
0000125534
-
Sample selection bias as a specification error
-
Heckman, J., 1979, Sample selection bias as a specification error, Econometrica 47, 153-161.
-
(1979)
Econometrica
, vol.47
, pp. 153-161
-
-
Heckman, J.1
-
215
-
-
33845809073
-
Reputational penalties and the merits of class-action securities litigation
-
Helland, E., 2006, Reputational penalties and the merits of class-action securities litigation, Journal of Law and Economics 49, 365-395.
-
(2006)
Journal of Law and Economics
, vol.49
, pp. 365-395
-
-
Helland, E.1
-
216
-
-
59049085121
-
The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO
-
Hennes, K. M., A. J. Leone, and B. P. Miller, 2008, The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO, The Accounting Review 83, 1487-1519.
-
(2008)
The Accounting Review
, vol.83
, pp. 1487-1519
-
-
Hennes, K.M.1
Leone, A.J.2
Miller, B.P.3
-
217
-
-
54749083429
-
Corporate governance structure and the valuation of Australian firms: is there value in ticking the boxes?
-
Henry, D., 2008, Corporate governance structure and the valuation of Australian firms: is there value in ticking the boxes? Journal of Business Finance and Accounting 35, 912-942.
-
(2008)
Journal of Business Finance and Accounting
, vol.35
, pp. 912-942
-
-
Henry, D.1
-
218
-
-
0000504678
-
The determinants of board composition
-
Hermalin, B. E., and M. S. Weisbach, 1988, The determinants of board composition, The RAND Journal of Economics 19, 589-606.
-
(1988)
The RAND Journal of Economics
, vol.19
, pp. 589-606
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
219
-
-
0001387430
-
The effects of board composition and direct incentives on firm performance
-
Hermalin, B. E., and M. S. Weisbach, 1991, The effects of board composition and direct incentives on firm performance, Financial Management 20, 101-112.
-
(1991)
Financial Management
, vol.20
, pp. 101-112
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
220
-
-
79952090977
-
-
Evolving rules of the game in corporate governance, Working paper (University of Sydney) [Internet document] [created March 2007], available from.
-
Hill, J., 2007, Evolving rules of the game in corporate governance, Working paper (University of Sydney) [Internet document] [created March 2007], available from.
-
(2007)
-
-
Hill, J.1
-
221
-
-
54849409710
-
An analysis of majority owner-managed companies in the UK
-
Hillier, D., and P. McColgan, 2008, An analysis of majority owner-managed companies in the UK, Accounting and Finance 48, 603-623.
-
(2008)
Accounting and Finance
, vol.48
, pp. 603-623
-
-
Hillier, D.1
McColgan, P.2
-
222
-
-
34247888678
-
Equity issuance, CEO turnover and corporate governance
-
Hillier, D., S. C. Linn, and P. McColgan, 2005, Equity issuance, CEO turnover and corporate governance, European Financial Management 11, 515-538.
-
(2005)
European Financial Management
, vol.11
, pp. 515-538
-
-
Hillier, D.1
Linn, S.C.2
McColgan, P.3
-
223
-
-
0000712212
-
Understanding the determinants of managerial ownership and the link between ownership and performance
-
Himmelberg, C. P., R. G. Hubbard, and D. Palia, 1999, Understanding the determinants of managerial ownership and the link between ownership and performance, Journal of Financial Economics 53, 353-384.
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 353-384
-
-
Himmelberg, C.P.1
Hubbard, R.G.2
Palia, D.3
-
224
-
-
79952090825
-
-
Constraints on large-block shareholders, Working paper (The National Bureau of Economic Research), Internet document] (Social Science Research Network) [created October 1998] available from SSRN.
-
Holderness, C. G., and D. P. Sheehan, 1998, Constraints on large-block shareholders, Working paper (The National Bureau of Economic Research), [Internet document] (Social Science Research Network) [created October 1998] available from SSRN.
-
(1998)
-
-
Holderness, C.G.1
Sheehan, D.P.2
-
225
-
-
77349089721
-
Highly valued equity and discretionary accruals
-
Houmes, R. E., and T. R. Skantz, 2010, Highly valued equity and discretionary accruals, Journal of Business Finance and Accounting 37, 60-92.
-
(2010)
Journal of Business Finance and Accounting
, vol.37
, pp. 60-92
-
-
Houmes, R.E.1
Skantz, T.R.2
-
226
-
-
27744581137
-
Does the presence of institutional investors influence accruals management? Evidence from Australia
-
Hsu, G. C.-M., and P.-S. Koh, 2005, Does the presence of institutional investors influence accruals management? Evidence from Australia, Corporate Governance: An International Review 13, 809-823.
-
(2005)
Corporate Governance: An International Review
, vol.13
, pp. 809-823
-
-
Hsu, G.C.-M.1
Koh, P.-S.2
-
227
-
-
53149122105
-
Ownership concentration and corporate performance: a causal analysis with Japanese panel data
-
Hu, Y., and S. Izumida, 2008, Ownership concentration and corporate performance: a causal analysis with Japanese panel data, Corporate Governance: An International Review 16, 342-358.
-
(2008)
Corporate Governance: An International Review
, vol.16
, pp. 342-358
-
-
Hu, Y.1
Izumida, S.2
-
228
-
-
79952089319
-
-
Shareholder rights and the cost of equity capital [Internet document] (Social Science Research Network) [created February 2006], available from SSRN.
-
Huang, H., C. S. A. Cheng, and D. Collins, 2006, Shareholder rights and the cost of equity capital [Internet document] (Social Science Research Network) [created February 2006], available from SSRN.
-
(2006)
-
-
Huang, H.1
Cheng, C.S.A.2
Collins, D.3
-
229
-
-
73149110093
-
Determinants and accounting consequences of forming a governance committee: evidence from the United States
-
Huang, H., G. J. Lobo, and J. Zhou, 2009a, Determinants and accounting consequences of forming a governance committee: evidence from the United States, Corporate Governance: An International Review 17, 710-727.
-
(2009)
Corporate Governance: An International Review
, vol.17
, pp. 710-727
-
-
Huang, H.1
Lobo, G.J.2
Zhou, J.3
-
230
-
-
69549095870
-
The effect of CEO ownership and shareholder rights on cost of equity capital
-
Huang, H., Q. Wang, and X. Zhang, 2009b, The effect of CEO ownership and shareholder rights on cost of equity capital, Corporate Governance 9, 255-270.
-
(2009)
Corporate Governance
, vol.9
, pp. 255-270
-
-
Huang, H.1
Wang, Q.2
Zhang, X.3
-
231
-
-
0040331678
-
Internal monitoring mechanisms and CEO turnover: a long-term perspective
-
Huson, M. R., R. Parrino, and L. T. Starks, 2001, Internal monitoring mechanisms and CEO turnover: a long-term perspective, The Journal of Finance 56, 2265-2297.
-
(2001)
The Journal of Finance
, vol.56
, pp. 2265-2297
-
-
Huson, M.R.1
Parrino, R.2
Starks, L.T.3
-
232
-
-
84998075584
-
Does the ownership structure of debt and equity affect the agency costs of debt? Japanese evidence
-
Hwang, L., and Y. O. Kim, 1998, Does the ownership structure of debt and equity affect the agency costs of debt? Japanese evidence, Journal of Accounting, Auditing and Finance 13, 37-66.
-
(1998)
Journal of Accounting, Auditing and Finance
, vol.13
, pp. 37-66
-
-
Hwang, L.1
Kim, Y.O.2
-
233
-
-
69549110292
-
Self-selection, endogeneity, and the relationship between CEO duality and firm performance
-
Iyengar, R. J., and E. M. Zampelli, 2009, Self-selection, endogeneity, and the relationship between CEO duality and firm performance, Strategic Management Journal 30, 1092-1112.
-
(2009)
Strategic Management Journal
, vol.30
, pp. 1092-1112
-
-
Iyengar, R.J.1
Zampelli, E.M.2
-
234
-
-
0001066475
-
Agency costs of free cash flow, corporate finance, and takeovers
-
Jensen, M. C., 1986, Agency costs of free cash flow, corporate finance, and takeovers, The American Economic Review 76, 323-329.
-
(1986)
The American Economic Review
, vol.76
, pp. 323-329
-
-
Jensen, M.C.1
-
235
-
-
44649197264
-
Theory of the firm: managerial behavior, agency costs and ownership structure
-
Jensen, M. C., and W. H. Meckling, 1976, Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics 3, 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
236
-
-
84936016411
-
Performance pay and top-management incentives
-
Jensen, M. C., and K. J. Murphy, 1990, Performance pay and top-management incentives, The Journal of Political Economy 98, 225-264.
-
(1990)
The Journal of Political Economy
, vol.98
, pp. 225-264
-
-
Jensen, M.C.1
Murphy, K.J.2
-
237
-
-
84959638052
-
Simultaneous determination of insider ownership, debt, and dividend policies
-
Jensen, G. R., D. P. Solberg, and T. S. Zorn, 1992, Simultaneous determination of insider ownership, debt, and dividend policies, Journal of Financial and Quantitative Analysis 27, 247-263.
-
(1992)
Journal of Financial and Quantitative Analysis
, vol.27
, pp. 247-263
-
-
Jensen, G.R.1
Solberg, D.P.2
Zorn, T.S.3
-
238
-
-
77952887064
-
CFOs and CEOs: who have the most influence on earnings management?
-
Jiang, J. X., K. R. Petroni, and I. Y. Wang, 2010, CFOs and CEOs: who have the most influence on earnings management? Journal of Financial Economics 96, 513-526.
-
(2010)
Journal of Financial Economics
, vol.96
, pp. 513-526
-
-
Jiang, J.X.1
Petroni, K.R.2
Wang, I.Y.3
-
239
-
-
58949083836
-
Does founding family control affect earnings management?
-
Jiraporn, P., and P. J. DaDalt, 2009, Does founding family control affect earnings management? Applied Economics Letters 16, 113-119.
-
(2009)
Applied Economics Letters
, vol.16
, pp. 113-119
-
-
Jiraporn, P.1
DaDalt, P.J.2
-
240
-
-
77949380415
-
Delaware incorporation and earnings management: an empirical analysis
-
Jiraporn, P., and K. C. Gleason, 2007, Delaware incorporation and earnings management: an empirical analysis, Journal of Applied Finance 17, 40-51.
-
(2007)
Journal of Applied Finance
, vol.17
, pp. 40-51
-
-
Jiraporn, P.1
Gleason, K.C.2
-
241
-
-
40149105594
-
Capital structure, staggered boards, and firm value
-
Jiraporn, P., and Y. Liu, 2008, Capital structure, staggered boards, and firm value, Financial Analysts Journal 64, 49-60.
-
(2008)
Financial Analysts Journal
, vol.64
, pp. 49-60
-
-
Jiraporn, P.1
Liu, Y.2
-
242
-
-
77955175982
-
Outside monitoring and CEO compensation in the banking industry
-
John, K., H. Meran, and Y. Qian, 2010, Outside monitoring and CEO compensation in the banking industry, Journal of Corporate Finance 16, 383-399.
-
(2010)
Journal of Corporate Finance
, vol.16
, pp. 383-399
-
-
John, K.1
Meran, H.2
Qian, Y.3
-
243
-
-
68349144907
-
Tax motivated income shifting and Korean business groups (chaebol)
-
Jung, K., B. Kim, and B. Kim, 2009, Tax motivated income shifting and Korean business groups (chaebol), Journal of Business Finance and Accounting 36, 552-586.
-
(2009)
Journal of Business Finance and Accounting
, vol.36
, pp. 552-586
-
-
Jung, K.1
Kim, B.2
Kim, B.3
-
244
-
-
79952095905
-
-
Globalization of corporate governance: the American influence on dismissal performance sensitivity of European CEOs, IFN Working Paper No. 823.
-
Jungeilges, J. J., L. Oxelheim, and T. Randøy, 2010, Globalization of corporate governance: the American influence on dismissal performance sensitivity of European CEOs, IFN Working Paper No. 823.
-
(2010)
-
-
Jungeilges, J.J.1
Oxelheim, L.2
Randøy, T.3
-
245
-
-
34547744379
-
International evidence on cash holdings and expected managerial agency problems
-
Kalcheva, I., and K. V. Lins, 2007, International evidence on cash holdings and expected managerial agency problems, The Review of Financial Studies 20, 1087-1112.
-
(2007)
The Review of Financial Studies
, vol.20
, pp. 1087-1112
-
-
Kalcheva, I.1
Lins, K.V.2
-
246
-
-
58149363437
-
Firm performance, corporate governance, and top executive turnover in Japan
-
Kang, J.-K., and A. Shivdasani, 1995, Firm performance, corporate governance, and top executive turnover in Japan, Journal of Financial Economics 38, 29-58.
-
(1995)
Journal of Financial Economics
, vol.38
, pp. 29-58
-
-
Kang, J.-K.1
Shivdasani, A.2
-
247
-
-
43949159746
-
Appointments of outsiders to Japanese boards: determinants and implications for managers
-
Kaplan, S. N., and B. A. Minton, 1994, Appointments of outsiders to Japanese boards: determinants and implications for managers, Journal of Financial Economics 36, 225-258.
-
(1994)
Journal of Financial Economics
, vol.36
, pp. 225-258
-
-
Kaplan, S.N.1
Minton, B.A.2
-
248
-
-
79952098244
-
-
How has CEO turnover sensitivity changed? Increasingly sensitive boards and increasingly uneasy CEOs, Working paper (The National Bureau of Economic Research).
-
Kaplan, S. N., and B. A. Minton, 2006, How has CEO turnover sensitivity changed? Increasingly sensitive boards and increasingly uneasy CEOs, Working paper (The National Bureau of Economic Research).
-
(2006)
-
-
Kaplan, S.N.1
Minton, B.A.2
-
249
-
-
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, 453-486.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 453-486
-
-
Karamanou, I.1
Vafeas, N.2
-
250
-
-
79952097740
-
-
The impact of shareholder activism on target companies: a survey of empirical findings [Internet document] (Social Science Research Network) [created 18 August 2001], available from SSRN.
-
Karpoff, J. M., 2001, The impact of shareholder activism on target companies: a survey of empirical findings [Internet document] (Social Science Research Network) [created 18 August 2001], available from SSRN.
-
(2001)
-
-
Karpoff, J.M.1
-
251
-
-
33744519132
-
Executive turnover and firm performance in China
-
Kato, T., and C. Long, 2006, Executive turnover and firm performance in China, The American Economic Review 96, 363-367.
-
(2006)
The American Economic Review
, vol.96
, pp. 363-367
-
-
Kato, T.1
Long, C.2
-
252
-
-
54849439108
-
Corporate governance and disclosures on the transition to international financial reporting standards
-
Kent, P., and J. Stewart, 2008, Corporate governance and disclosures on the transition to international financial reporting standards, Accounting and Finance 48, 649-671.
-
(2008)
Accounting and Finance
, vol.48
, pp. 649-671
-
-
Kent, P.1
Stewart, J.2
-
253
-
-
33644748217
-
Company dividends and ownership structure: evidence from UK panel data
-
Khan, T. S., 2006, Company dividends and ownership structure: evidence from UK panel data, The Economic Journal 116, 172-189.
-
(2006)
The Economic Journal
, vol.116
, pp. 172-189
-
-
Khan, T.S.1
-
254
-
-
10844233905
-
Globalization and convergence in corporate governance: evidence from Infosys and the Indian software industry
-
Khanna, T., and K. G. Palepu, 2004, Globalization and convergence in corporate governance: evidence from Infosys and the Indian software industry, Journal of International Business Studies 35, 484-507.
-
(2004)
Journal of International Business Studies
, vol.35
, pp. 484-507
-
-
Khanna, T.1
Palepu, K.G.2
-
255
-
-
32544445954
-
Globalization and similarities in corporate governance: a cross-country analysis
-
Khanna, T., J. Kogan, and K. Palepu, 2006, Globalization and similarities in corporate governance: a cross-country analysis, The Review of Economics and Statistics 88, 69-90.
-
(2006)
The Review of Economics and Statistics
, vol.88
, pp. 69-90
-
-
Khanna, T.1
Kogan, J.2
Palepu, K.3
-
256
-
-
79952084603
-
-
The effect of board structure on firm value: a multiple identification strategies approach using Korean Data [Internet document] (Social Science Research Network) [created 6 August 2010], available from SSRN.
-
Kim, W., and B. S. Black, 2010, The effect of board structure on firm value: a multiple identification strategies approach using Korean Data [Internet document] (Social Science Research Network) [created 6 August 2010], available from SSRN.
-
(2010)
-
-
Kim, W.1
Black, B.S.2
-
257
-
-
33745619522
-
Ownership structure, business group affiliation, listing status, and earnings management: evidence from Korea
-
Kim, J.-B., and C. H. Yi, 2006, Ownership structure, business group affiliation, listing status, and earnings management: evidence from Korea, Contemporary Accounting Research 23, 427-464.
-
(2006)
Contemporary Accounting Research
, vol.23
, pp. 427-464
-
-
Kim, J.-B.1
Yi, C.H.2
-
258
-
-
67349107872
-
Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea
-
Kim, J.-B., and C. H. Yi, 2009, Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea, Journal of Accounting and Public Policy 28, 207-230.
-
(2009)
Journal of Accounting and Public Policy
, vol.28
, pp. 207-230
-
-
Kim, J.-B.1
Yi, C.H.2
-
259
-
-
1542713725
-
Auditor conservatism, asymmetric monitoring and earnings management
-
Kim, J.-B., R. Chung, and M. Firth, 2003, Auditor conservatism, asymmetric monitoring and earnings management, Contemporary Accounting Research 20, 323-359.
-
(2003)
Contemporary Accounting Research
, vol.20
, pp. 323-359
-
-
Kim, J.-B.1
Chung, R.2
Firth, M.3
-
260
-
-
23744449332
-
Internal funds allocation and the ownership structure: evidence from Korean business groups
-
Kim, B., K. Jung, and I. J. Kim, 2005, Internal funds allocation and the ownership structure: evidence from Korean business groups, Review of Quantitative Finance and Accounting 25, 33-53.
-
(2005)
Review of Quantitative Finance and Accounting
, vol.25
, pp. 33-53
-
-
Kim, B.1
Jung, K.2
Kim, I.J.3
-
261
-
-
36349021863
-
Large shareholders, board independence, and minority shareholder rights: evidence from Europe
-
Kim, K. A., P. Kitsabunnarat-Chatjuthamard, and J. R. Nofsinger, 2007, Large shareholders, board independence, and minority shareholder rights: evidence from Europe, Journal of Corporate Finance 13, 859-880.
-
(2007)
Journal of Corporate Finance
, vol.13
, pp. 859-880
-
-
Kim, K.A.1
Kitsabunnarat-Chatjuthamard, P.2
Nofsinger, J.R.3
-
262
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A., 2002, Audit committee, board of director characteristics, and earnings management, Journal of Accounting and Economics 33, 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
263
-
-
79952098870
-
-
Hedge fund activism [Internet document] (Social Science Research Network) [created October 2006], available from SSRN.
-
Klein, A., and E. Zur, 2006, Hedge fund activism [Internet document] (Social Science Research Network) [created October 2006], available from SSRN.
-
(2006)
-
-
Klein, A.1
Zur, E.2
-
264
-
-
58849146609
-
Entrepreneurial shareholder activism: hedge funds and other private investors
-
Klein, A., and E. Zur, 2009, Entrepreneurial shareholder activism: hedge funds and other private investors, The Journal of Finance 64, 187-229.
-
(2009)
The Journal of Finance
, vol.64
, pp. 187-229
-
-
Klein, A.1
Zur, E.2
-
265
-
-
30344478243
-
Does corporate governance matter to bondholders?
-
Klock, M. S., S. A. Mansi, and W. F. Maxwell, 2005, Does corporate governance matter to bondholders? Journal of Financial and Quantitative Analysis 40, 693-719.
-
(2005)
Journal of Financial and Quantitative Analysis
, vol.40
, pp. 693-719
-
-
Klock, M.S.1
Mansi, S.A.2
Maxwell, W.F.3
-
266
-
-
79952088226
-
-
Delivering on the dividend promise: corporate governance, managerial incentives, and dynamic dividend behaviour [Internet document] (Social Science Research Network) [created January 2007], available from SSRN.
-
Knyazeva, A., 2007, Delivering on the dividend promise: corporate governance, managerial incentives, and dynamic dividend behaviour [Internet document] (Social Science Research Network) [created January 2007], available from SSRN.
-
(2007)
-
-
Knyazeva, A.1
-
267
-
-
0037670661
-
On the association between institutional ownership and aggressive corporate earnings management in Australia
-
Koh, P.-S., 2003, On the association between institutional ownership and aggressive corporate earnings management in Australia, The British Accounting Review 35, 105-128.
-
(2003)
The British Accounting Review
, vol.35
, pp. 105-128
-
-
Koh, P.-S.1
-
268
-
-
34248326059
-
Institutional investor type, earnings management and benchmark beaters
-
Koh, P.-S., 2007, Institutional investor type, earnings management and benchmark beaters, Journal of Accounting and Public Policy 26, 267-299.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, pp. 267-299
-
-
Koh, P.-S.1
-
269
-
-
79952082421
-
-
The use of discrete data in PCA: theory, simulations and applications to socioeconomic indices. Working Paper (University of North Carolina, Chapel Hill).
-
Kolenikov, S., and G. Angeles, 2004, The use of discrete data in PCA: theory, simulations and applications to socioeconomic indices. Working Paper (University of North Carolina, Chapel Hill).
-
(2004)
-
-
Kolenikov, S.1
Angeles, G.2
-
270
-
-
65349186254
-
Ownership structure and dividend policy evidence from the Tunisian stock market
-
Kouki, M., and M. Guizani, 2009, Ownership structure and dividend policy evidence from the Tunisian stock market, European Journal of Scientific Research 25, 42-53.
-
(2009)
European Journal of Scientific Research
, vol.25
, pp. 42-53
-
-
Kouki, M.1
Guizani, M.2
-
271
-
-
51949114354
-
Does the SOX definition of an accounting expert matter? The association between audit committee directors' accounting expertise and accounting conservatism
-
Krishnan, G. V., and G. Visvanathan, 2008, Does the SOX definition of an accounting expert matter? The association between audit committee directors' accounting expertise and accounting conservatism, Contemporary Accounting Research 25, 827-857.
-
(2008)
Contemporary Accounting Research
, vol.25
, pp. 827-857
-
-
Krishnan, G.V.1
Visvanathan, G.2
-
272
-
-
60849104076
-
Do auditors price audit committee's expertise? The case of accounting versus non-accounting financial experts
-
Krishnan, G., and G. Visvanathan, 2009, Do auditors price audit committee's expertise? The case of accounting versus non-accounting financial experts, Journal of Accounting, Auditing and Finance 24, 115-144.
-
(2009)
Journal of Accounting, Auditing and Finance
, vol.24
, pp. 115-144
-
-
Krishnan, G.1
Visvanathan, G.2
-
273
-
-
42149181148
-
Legal systems and earnings quality: the role of auditor industry specialization
-
Kwon, S. Y., C. Y. Lim, and P. M.-S. Tan, 2007, Legal systems and earnings quality: the role of auditor industry specialization, Auditing: A Journal of Practice and Theory 26, 25-55.
-
(2007)
Auditing: A Journal of Practice and Theory
, vol.26
, pp. 25-55
-
-
Kwon, S.Y.1
Lim, C.Y.2
Tan, P.M.-S.3
-
274
-
-
0032416910
-
Law and finance
-
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. W. Vishny, 1998, Law and finance, The Journal of Political Economy 106, 1113-1155.
-
(1998)
The Journal of Political Economy
, vol.106
, pp. 1113-1155
-
-
La Porta, R.1
Lopez-de-Silanes, F.2
Shleifer, A.3
Vishny, R.W.4
-
275
-
-
0006761611
-
Corporate ownership around the world
-
La Porta, R., F. Lopez-de-Silanes, and A. Shleifer, 1999, Corporate ownership around the world, The Journal of Finance 54, 471-517.
-
(1999)
The Journal of Finance
, vol.54
, pp. 471-517
-
-
La Porta, R.1
Lopez-de-Silanes, F.2
Shleifer, A.3
-
276
-
-
0003170891
-
Investor protection and corporate governance
-
La Porta, R., F. Lopez-De-Silanes, A. Shleifer, and R. Vishny, 2000, Investor protection and corporate governance, Journal of Financial Economics 58, 3-27.
-
(2000)
Journal of Financial Economics
, vol.58
, pp. 3-27
-
-
La Porta, R.1
Lopez-De-Silanes, F.2
Shleifer, A.3
Vishny, R.4
-
277
-
-
38349053804
-
Managerial ownership and accounting conservatism
-
LaFond, R., and S. Roychowdhury, 2008, Managerial ownership and accounting conservatism, Journal of Accounting Research 46, 101-135.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 101-135
-
-
LaFond, R.1
Roychowdhury, S.2
-
278
-
-
41949100856
-
The information role of conservatism
-
LaFond, R., and R. L. Watts, 2008, The information role of conservatism, The Accounting Review 83, 447-478.
-
(2008)
The Accounting Review
, vol.83
, pp. 447-478
-
-
LaFond, R.1
Watts, R.L.2
-
279
-
-
0030305317
-
Corporate disclosure policy and analyst behaviour
-
Lang, M. H., and R. J. Lundholm, 1996, Corporate disclosure policy and analyst behaviour, The Accounting Review 71, 467-492.
-
(1996)
The Accounting Review
, vol.71
, pp. 467-492
-
-
Lang, M.H.1
Lundholm, R.J.2
-
280
-
-
0038062629
-
ADRs, analysts, and accuracy: does cross listing in the United States improve a firm's information environment and increase market value?
-
Lang, M. H., K. V. Lins, and D. P. Miller, 2003, ADRs, analysts, and accuracy: does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research 41, 317-345.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 317-345
-
-
Lang, M.H.1
Lins, K.V.2
Miller, D.P.3
-
281
-
-
2642546687
-
Concentrated control, analyst following, and valuation: do analysts matter most when investors are protected least?
-
Lang, M. H., K. V. Lins, and D. P. Miller, 2004, Concentrated control, analyst following, and valuation: do analysts matter most when investors are protected least? Journal of Accounting Research 42, 589-623.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 589-623
-
-
Lang, M.H.1
Lins, K.V.2
Miller, D.P.3
-
282
-
-
2642550036
-
Fees paid to audit firms, accrual choices, and corporate governance
-
Larcker, D. F., and S. A. Richardson, 2004, Fees paid to audit firms, accrual choices, and corporate governance, Journal of Accounting Research 42, 625-658.
-
(2004)
Journal of Accounting Research
, vol.42
, pp. 625-658
-
-
Larcker, D.F.1
Richardson, S.A.2
-
283
-
-
76849107687
-
On the use of instrumental variables in accounting research
-
Larcker, D. F., and T. O. Rusticus, 2010, On the use of instrumental variables in accounting research, Journal of Accounting and Economics 49, 186-205.
-
(2010)
Journal of Accounting and Economics
, vol.49
, pp. 186-205
-
-
Larcker, D.F.1
Rusticus, T.O.2
-
284
-
-
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, 963-1008.
-
(2007)
The Accounting Review
, vol.82
, pp. 963-1008
-
-
Larcker, D.F.1
Richardson, S.A.2
Tuna, I.3
-
285
-
-
59349091013
-
Corporate governance and chief executive officer dismissal following poor performance: Australian evidence
-
Lau, J., P. Sinnadurai, and S. Wright, 2009, Corporate governance and chief executive officer dismissal following poor performance: Australian evidence, Accounting and Finance 49, 161-182.
-
(2009)
Accounting and Finance
, vol.49
, pp. 161-182
-
-
Lau, J.1
Sinnadurai, P.2
Wright, S.3
-
286
-
-
47749147626
-
International cross-listing, firm performance, and top management turnover: a test of the bonding hypothesis
-
Lel, U., and D. P. Miller, 2008, International cross-listing, firm performance, and top management turnover: a test of the bonding hypothesis, The Journal of Finance 63, 1897-1937.
-
(2008)
The Journal of Finance
, vol.63
, pp. 1897-1937
-
-
Lel, U.1
Miller, D.P.2
-
287
-
-
34250329765
-
Shareholder protection: a leximetric approach
-
Lele, P., and M. Siems, 2007, Shareholder protection: a leximetric approach, Journal of Corporate Law Studies 7, 17-50.
-
(2007)
Journal of Corporate Law Studies
, vol.7
, pp. 17-50
-
-
Lele, P.1
Siems, M.2
-
288
-
-
0008409715
-
Are large auditors more accurate than small auditors?
-
Lennox, C., 1999a, Are large auditors more accurate than small auditors? Accounting and Business Research 29, 217-227.
-
(1999)
Accounting and Business Research
, vol.29
, pp. 217-227
-
-
Lennox, C.1
-
289
-
-
77951576555
-
Audit quality and auditor size: an evaluation of reputation and deep pockets hypothesis
-
Lennox, C. L., 1999b, Audit quality and auditor size: an evaluation of reputation and deep pockets hypothesis, Journal of Business Finance and Accounting 26, 779-805.
-
(1999)
Journal of Business Finance and Accounting
, vol.26
, pp. 779-805
-
-
Lennox, C.L.1
-
290
-
-
77149170123
-
Accounting irregularities and executive turnover in founder-managed firms
-
Leone, A. J., and M. Liu, 2010, Accounting irregularities and executive turnover in founder-managed firms, The Accounting Review 85, 287-314.
-
(2010)
The Accounting Review
, vol.85
, pp. 287-314
-
-
Leone, A.J.1
Liu, M.2
-
291
-
-
0042012826
-
Earnings management and investor protection: an international comparison
-
Leuz, C., D. Nanda, and P. D. Wysocki, 2003, Earnings management and investor protection: an international comparison, Journal of Financial Economics 69, 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.D.3
-
292
-
-
26844509683
-
Culture, law, and corporate governance
-
Licht, A. N., C. Goldschmidt, and S. H. Schwartz, 2005, Culture, law, and corporate governance, International Review of Law and Economics 25, 229-255.
-
(2005)
International Review of Law and Economics
, vol.25
, pp. 229-255
-
-
Licht, A.N.1
Goldschmidt, C.2
Schwartz, S.H.3
-
293
-
-
79952089974
-
Audit quality, corporate governance, and earnings management: a meta-analysis
-
Lin, J. W., and M. I. Hwang, 2010, Audit quality, corporate governance, and earnings management: a meta-analysis, International Journal of Auditing 14, 57-77.
-
(2010)
International Journal of Auditing
, vol.14
, pp. 57-77
-
-
Lin, J.W.1
Hwang, M.I.2
-
294
-
-
33748795191
-
Stock market reaction to the appointment of outside directors
-
Lin, S., P. F. Pope, and S. Young, 2003, Stock market reaction to the appointment of outside directors, Journal of Business Finance and Accounting 30, 351-382.
-
(2003)
Journal of Business Finance and Accounting
, vol.30
, pp. 351-382
-
-
Lin, S.1
Pope, P.F.2
Young, S.3
-
295
-
-
38149046493
-
The determinants of board structure
-
Linck, J. S., J. M. Netter, and T. Yang, 2008, The determinants of board structure, Journal of Financial Economics 87, 308-328.
-
(2008)
Journal of Financial Economics
, vol.87
, pp. 308-328
-
-
Linck, J.S.1
Netter, J.M.2
Yang, T.3
-
296
-
-
77954457099
-
The effects of CEO power on bond ratings and yields
-
Liu, Y., and P. Jiraporn, 2010, The effects of CEO power on bond ratings and yields, Journal of Empirical Finance 17, 744-762.
-
(2010)
Journal of Empirical Finance
, vol.17
, pp. 744-762
-
-
Liu, Y.1
Jiraporn, P.2
-
297
-
-
36349034500
-
Corporate governance and earnings management in the Chinese listed companies: a tunneling perspective
-
Liu, Q., and Z. Lu, 2007, Corporate governance and earnings management in the Chinese listed companies: a tunneling perspective, Journal of Corporate Finance 13, 881-906.
-
(2007)
Journal of Corporate Finance
, vol.13
, pp. 881-906
-
-
Liu, Q.1
Lu, Z.2
-
298
-
-
0031206578
-
Executive stock ownership and performance tracking faint traces
-
Loderer, C., and K. Martin, 1997, Executive stock ownership and performance tracking faint traces, Journal of Financial Economics 45, 223-255.
-
(1997)
Journal of Financial Economics
, vol.45
, pp. 223-255
-
-
Loderer, C.1
Martin, K.2
-
299
-
-
33748582079
-
Poison pill securities: stockholder wealth, profitability, and ownership structure
-
Malatesta, P. H., and R. A. Walkling, 1988, Poison pill securities: stockholder wealth, profitability, and ownership structure, Journal of Financial Economics 20, 347-376.
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 347-376
-
-
Malatesta, P.H.1
Walkling, R.A.2
-
300
-
-
34547880030
-
Corporate governance and acquirer returns
-
Masulis, R. W., C. Wang, and F. Xie, 2007, Corporate governance and acquirer returns, The Journal of Finance 62, 1851-1889.
-
(2007)
The Journal of Finance
, vol.62
, pp. 1851-1889
-
-
Masulis, R.W.1
Wang, C.2
Xie, F.3
-
301
-
-
34247854967
-
Corporate performance, corporate governance and top executive turnover in Finland
-
Maury, B., 2006, Corporate performance, corporate governance and top executive turnover in Finland, European Financial Management 12, 221-248.
-
(2006)
European Financial Management
, vol.12
, pp. 221-248
-
-
Maury, B.1
-
302
-
-
62549100128
-
Controlling shareholders, agency problems and dividend policy in Finland
-
Maury, B., and A. Pajuste, 2002, Controlling shareholders, agency problems and dividend policy in Finland, Finnish Journal of Business Economics 51, 15-45.
-
(2002)
Finnish Journal of Business Economics
, vol.51
, pp. 15-45
-
-
Maury, B.1
Pajuste, A.2
-
303
-
-
0011088442
-
Additional evidence on equity ownership and corporate value
-
McConnell, J. J., and H. Servaes, 1990, Additional evidence on equity ownership and corporate value, Journal of Financial Economics 27, 595-612.
-
(1990)
Journal of Financial Economics
, vol.27
, pp. 595-612
-
-
McConnell, J.J.1
Servaes, H.2
-
304
-
-
43049088410
-
Changes in insider ownership and changes in the market value of the firm
-
McConnell, J. J., H. Servaes, and K. V. Lins, 2008, Changes in insider ownership and changes in the market value of the firm, Journal of Corporate Finance 14, 92-106.
-
(2008)
Journal of Corporate Finance
, vol.14
, pp. 92-106
-
-
McConnell, J.J.1
Servaes, H.2
Lins, K.V.3
-
305
-
-
33745297445
-
Trading incentives to meet the analyst forecast
-
McVay, S., V. Nagar, and V. W. Tang, 2006, Trading incentives to meet the analyst forecast, Review of Accounting Studies 11, 575-598.
-
(2006)
Review of Accounting Studies
, vol.11
, pp. 575-598
-
-
McVay, S.1
Nagar, V.2
Tang, V.W.3
-
306
-
-
21144476502
-
Executive incentive plans, corporate control, and capital structure
-
Mehran, H., 1992, Executive incentive plans, corporate control, and capital structure, The Journal of Financial and Quantitative Analysis 27, 539-560.
-
(1992)
The Journal of Financial and Quantitative Analysis
, vol.27
, pp. 539-560
-
-
Mehran, H.1
-
307
-
-
0031138809
-
The decline of takeovers and disciplinary managerial turnover
-
Mikkelson, W. H., and M. M. Partch, 1997, The decline of takeovers and disciplinary managerial turnover, Journal of Financial Economics 44, 205-228.
-
(1997)
Journal of Financial Economics
, vol.44
, pp. 205-228
-
-
Mikkelson, W.H.1
Partch, M.M.2
-
308
-
-
0042042166
-
The market reaction to international cross-listings: evidence from depositary receipts
-
Miller, D. P., 1999, The market reaction to international cross-listings: evidence from depositary receipts, Journal of Financial Economics 51, 103-123.
-
(1999)
Journal of Financial Economics
, vol.51
, pp. 103-123
-
-
Miller, D.P.1
-
309
-
-
10644223343
-
Corporate governance and dividend policy in emerging markets
-
Mitton, T., 2004, Corporate governance and dividend policy in emerging markets, Emerging Markets Review 5, 409-426.
-
(2004)
Emerging Markets Review
, vol.5
, pp. 409-426
-
-
Mitton, T.1
-
310
-
-
33645896609
-
Management ownership and market valuation: an empirical analysis
-
Morck, R., A. Shleifer, and R. W. Vishny, 1988, Management ownership and market valuation: an empirical analysis, Journal of Financial Economics 20, 293-315.
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 293-315
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.W.3
-
311
-
-
33847310728
-
Avoiding invalid instruments and coping with weak instruments
-
Murray, M. P., 2006, Avoiding invalid instruments and coping with weak instruments, Journal of Economic Perspectives 20, 111-132.
-
(2006)
Journal of Economic Perspectives
, vol.20
, pp. 111-132
-
-
Murray, M.P.1
-
312
-
-
0043166151
-
Exploring the term of the auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?
-
Myers, J. N., L. A. Myers, and T. C. Omer, 2003, Exploring the term of the auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation? The Accounting Review 78, 779-799.
-
(2003)
The Accounting Review
, vol.78
, pp. 779-799
-
-
Myers, J.N.1
Myers, L.A.2
Omer, T.C.3
-
313
-
-
65349192167
-
Former audit partners on the audit committee and internal control deficiencies
-
Naiker, V., and D. S. Sharma, 2009, Former audit partners on the audit committee and internal control deficiencies, The Accounting Review 84, 559-587.
-
(2009)
The Accounting Review
, vol.84
, pp. 559-587
-
-
Naiker, V.1
Sharma, D.S.2
-
314
-
-
31144441598
-
The 'CalPERS effect' revisited again
-
Nelson, J. M., 2006, The 'CalPERS effect' revisited again, Journal of Corporate Finance 12, 187-213.
-
(2006)
Journal of Corporate Finance
, vol.12
, pp. 187-213
-
-
Nelson, J.M.1
-
315
-
-
79952076435
-
-
Corporate governance patterns in OECD economies: is convergence under way? [Internet document] (Organization for Economic Cooperation and Development), available from.
-
Nestor, S., and J. K. Thompson, 2000, Corporate governance patterns in OECD economies: is convergence under way? [Internet document] (Organization for Economic Cooperation and Development), available from.
-
(2000)
-
-
Nestor, S.1
Thompson, J.K.2
-
316
-
-
55149087062
-
The effect of national governance codes on firm disclosure practices: evidence from analyst earnings forecasts
-
Nowland, J., 2008, The effect of national governance codes on firm disclosure practices: evidence from analyst earnings forecasts, Corporate Governance: An International Review 16, 475-491.
-
(2008)
Corporate Governance: An International Review
, vol.16
, pp. 475-491
-
-
Nowland, J.1
-
317
-
-
79952084877
-
-
Overinvestment, corporate governance and dividend initiations [Internet document] (Social Science Research Network) [created April 2007], available from SSRN.
-
Officer, M. S., 2007, Overinvestment, corporate governance and dividend initiations [Internet document] (Social Science Research Network) [created April 2007], available from SSRN.
-
(2007)
-
-
Officer, M.S.1
-
318
-
-
79952080662
-
-
Organisation for Economic Co-operation and Development, OECD principles of corporate governance [Internet document] (Organisation for Economic Co-operation and Development), available from.
-
Organisation for Economic Co-operation and Development, 2004, OECD principles of corporate governance [Internet document] (Organisation for Economic Co-operation and Development), available from.
-
(2004)
-
-
-
319
-
-
33846512198
-
Executive compensation and capital structure: the effects of convertible debt and straight debt on CEO pay
-
Ortiz-Molina, H., 2007, Executive compensation and capital structure: the effects of convertible debt and straight debt on CEO pay, Journal of Accounting and Economics 43, 69-93.
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 69-93
-
-
Ortiz-Molina, H.1
-
320
-
-
0009932851
-
The choice of stock ownership structure: agency costs, monitoring, and the decision to go public
-
Pagano, M., and A. Röell, 1998, The choice of stock ownership structure: agency costs, monitoring, and the decision to go public, The Quarterly Journal of Economics 113, 187-225.
-
(1998)
The Quarterly Journal of Economics
, vol.113
, pp. 187-225
-
-
Pagano, M.1
Röell, A.2
-
321
-
-
0002055340
-
An analysis of audit litigation and audit service quality
-
Palmrose, Z., 1988, An analysis of audit litigation and audit service quality, The Accounting Review 63, 55-73.
-
(1988)
The Accounting Review
, vol.63
, pp. 55-73
-
-
Palmrose, Z.1
-
322
-
-
5744247830
-
Insider sales and earnings management
-
Park, M. S., and T. Park, 2004, Insider sales and earnings management, Journal of Accounting and Public Policy 23, 381-411.
-
(2004)
Journal of Accounting and Public Policy
, vol.23
, pp. 381-411
-
-
Park, M.S.1
Park, T.2
-
323
-
-
1642320607
-
Board composition and earnings management in Canada
-
Park, Y. W., and H.-H. Shin, 2004, Board composition and earnings management in Canada, Journal of Corporate Finance 10, 431-457.
-
(2004)
Journal of Corporate Finance
, vol.10
, pp. 431-457
-
-
Park, Y.W.1
Shin, H.-H.2
-
324
-
-
0037376889
-
Voting with their feet: institutional ownership changes around forced CEO turnover
-
Parrino, R., R. W. Sias, and L. T. Starks, 2003, Voting with their feet: institutional ownership changes around forced CEO turnover, Journal of Financial Economics 68, 3-46.
-
(2003)
Journal of Financial Economics
, vol.68
, pp. 3-46
-
-
Parrino, R.1
Sias, R.W.2
Starks, L.T.3
-
325
-
-
13644276064
-
The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel
-
Peasnell, K. V., P. F. Pope, and S. Young, 2001, The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel, Accounting and Business Research 31, 291-311.
-
(2001)
Accounting and Business Research
, vol.31
, pp. 291-311
-
-
Peasnell, K.V.1
Pope, P.F.2
Young, S.3
-
326
-
-
27844442294
-
Board monitoring and earnings management: do outside directors influence abnormal accruals?
-
Peasnell, K. V., P. F. Pope, and S. Young, 2005, Board monitoring and earnings management: do outside directors influence abnormal accruals? Journal of Business Finance and Accounting 32, 1311-1346.
-
(2005)
Journal of Business Finance and Accounting
, vol.32
, pp. 1311-1346
-
-
Peasnell, K.V.1
Pope, P.F.2
Young, S.3
-
327
-
-
79952077743
-
-
Do transparent firms pay out more cash to shareholders? Evidence from international cross-listings [Internet document] (Social Science Research Network) [created January 2009], available from SSRN.
-
Petrasek, L., 2009, Do transparent firms pay out more cash to shareholders? Evidence from international cross-listings [Internet document] (Social Science Research Network) [created January 2009], available from SSRN.
-
(2009)
-
-
Petrasek, L.1
-
328
-
-
33746845873
-
Does the contribution of corporate cash holdings and dividends to firm value depend on governance? A cross-country analysis
-
Pinkowitz, L., R. Stulz, and R. Williamson, 2006, Does the contribution of corporate cash holdings and dividends to firm value depend on governance? A cross-country analysis, The Journal of Finance 61, 2725-2751.
-
(2006)
The Journal of Finance
, vol.61
, pp. 2725-2751
-
-
Pinkowitz, L.1
Stulz, R.2
Williamson, R.3
-
329
-
-
24344438817
-
Agency costs and audit quality: evidence from France
-
Piot, C., 2001, Agency costs and audit quality: evidence from France, European Accounting Review 10, 461-499.
-
(2001)
European Accounting Review
, vol.10
, pp. 461-499
-
-
Piot, C.1
-
330
-
-
34547594228
-
External auditors, audit committees and earnings management in France
-
Piot, C., and R. Janin, 2007, External auditors, audit committees and earnings management in France, European Accounting Review 16, 429-454.
-
(2007)
European Accounting Review
, vol.16
, pp. 429-454
-
-
Piot, C.1
Janin, R.2
-
331
-
-
79952074927
-
-
Corporate governance, audit quality and the cost of debt financing of French listed companies [Internet document] (Social Science Research Network) [created March 2007], available from SSRN.
-
Piot, C., and F. Missonier-Piera, 2007, Corporate governance, audit quality and the cost of debt financing of French listed companies [Internet document] (Social Science Research Network) [created March 2007], available from SSRN.
-
(2007)
-
-
Piot, C.1
Missonier-Piera, F.2
-
332
-
-
1342286168
-
Auditor choice and the cost of debt capital for newly public firms
-
Pittman, J. A., and S. Fortin, 2004, Auditor choice and the cost of debt capital for newly public firms, Journal of Accounting and Economics 37, 113-136.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 113-136
-
-
Pittman, J.A.1
Fortin, S.2
-
333
-
-
0013590421
-
Proxy contests and the efficiency of shareholder oversight
-
Pound, J., 1988, Proxy contests and the efficiency of shareholder oversight, Journal of Financial Economics 20, 237-265.
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 237-265
-
-
Pound, J.1
-
334
-
-
69649090810
-
Internal audit quality and earnings management
-
Prawitt, D. F., J. L. Smith, and D. A. Wood, 2009, Internal audit quality and earnings management, The Accounting Review 84, 1255-1280.
-
(2009)
The Accounting Review
, vol.84
, pp. 1255-1280
-
-
Prawitt, D.F.1
Smith, J.L.2
Wood, D.A.3
-
335
-
-
71749085280
-
The impact of audit committee quality on financial reporting quality and audit fees
-
Rainsbury, E. A., M. Bradbury, and S. F. Cahan, 2009, The impact of audit committee quality on financial reporting quality and audit fees, Journal of Contemporary Accounting and Economics 5, 20-33.
-
(2009)
Journal of Contemporary Accounting and Economics
, vol.5
, pp. 20-33
-
-
Rainsbury, E.A.1
Bradbury, M.2
Cahan, S.F.3
-
336
-
-
70350072820
-
The market reaction to cross-listings: does the destination market matter?
-
Roosenboom, P., and M. A. van Dijk, 2009, The market reaction to cross-listings: does the destination market matter? Journal of Banking and Finance 33, 1898-1908.
-
(2009)
Journal of Banking and Finance
, vol.33
, pp. 1898-1908
-
-
Roosenboom, P.1
van Dijk, M.A.2
-
337
-
-
84986465448
-
Growth, beta and agency costs as determinants of dividend payout ratios
-
Rozeff, M. S., 1982, Growth, beta and agency costs as determinants of dividend payout ratios, Journal of Financial Research 5, 249-259.
-
(1982)
Journal of Financial Research
, vol.5
, pp. 249-259
-
-
Rozeff, M.S.1
-
338
-
-
34547249380
-
Ownership structure, discretionary accruals and the informativeness of earnings
-
Sánchez-Ballesta, J. P., and E. García-Meca, 2007, Ownership structure, discretionary accruals and the informativeness of earnings, Corporate Governance: An International Review 15, 677-691.
-
(2007)
Corporate Governance: An International Review
, vol.15
, pp. 677-691
-
-
Sánchez-Ballesta, J.P.1
García-Meca, E.2
-
339
-
-
40949116405
-
Debt and corporate governance in emerging economies: evidence from India
-
Sarkar, J., and S. Sarkar, 2008, Debt and corporate governance in emerging economies: evidence from India, Economics of Transition 16, 293-334.
-
(2008)
Economics of Transition
, vol.16
, pp. 293-334
-
-
Sarkar, J.1
Sarkar, S.2
-
340
-
-
54149095772
-
Board of directors and opportunistic earnings management: evidence from India
-
Sarkar, J., S. Sarkar, and K. Sen, 2008, Board of directors and opportunistic earnings management: evidence from India, Journal of Accounting, Auditing and Finance 23, 517-551.
-
(2008)
Journal of Accounting, Auditing and Finance
, vol.23
, pp. 517-551
-
-
Sarkar, J.1
Sarkar, S.2
Sen, K.3
-
341
-
-
67049099597
-
Are there permanent valuation gains to overseas listing?
-
Sarkissian, S., and M. J. Schill, 2009, Are there permanent valuation gains to overseas listing? The Review of Financial Studies 22, 371-412.
-
(2009)
The Review of Financial Studies
, vol.22
, pp. 371-412
-
-
Sarkissian, S.1
Schill, M.J.2
-
342
-
-
84986492803
-
Using dividend policy and managerial ownership to reduce agency costs
-
Schooley, D. K., and L. D. Barney, 1994, Using dividend policy and managerial ownership to reduce agency costs, Journal of Financial Research 17, 363-373.
-
(1994)
Journal of Financial Research
, vol.17
, pp. 363-373
-
-
Schooley, D.K.1
Barney, L.D.2
-
343
-
-
24944512958
-
Corporate Governance in New Zealand: Principles and Guidelines. A Handbook for Directors, Executives, and Advisers (The Securities Commission, Wellington)
-
Securities Commission, Wellington, New Zealand.
-
Securities Commission, Wellington, New Zealand, 2004, Corporate Governance in New Zealand: Principles and Guidelines. A Handbook for Directors, Executives, and Advisers (The Securities Commission, Wellington).
-
(2004)
-
-
-
344
-
-
0032359234
-
Corporate disclosure quality and the cost of debt
-
Sengupta, P., 1998, Corporate disclosure quality and the cost of debt, The Accounting Review 73, 459-474.
-
(1998)
The Accounting Review
, vol.73
, pp. 459-474
-
-
Sengupta, P.1
-
345
-
-
8744222506
-
Board of director characteristics, institutional ownership, and fraud: evidence from Australia
-
Sharma, V. D., 2004, Board of director characteristics, institutional ownership, and fraud: evidence from Australia, Auditing: A Journal of Practice and Theory 23, 105-117.
-
(2004)
Auditing: A Journal of Practice and Theory
, vol.23
, pp. 105-117
-
-
Sharma, V.D.1
-
346
-
-
34748899007
-
Earnings management and corporate governance in Asia's emerging markets
-
Shen, C.-H., and H.-L. Chih, 2007, Earnings management and corporate governance in Asia's emerging markets, Corporate Governance: An International Review 15, 999-1021.
-
(2007)
Corporate Governance: An International Review
, vol.15
, pp. 999-1021
-
-
Shen, C.-H.1
Chih, H.-L.2
-
347
-
-
79952079252
-
-
Disclosure regulation and IPO underpricing: an international analysis, Working paper (University of California at Irvine, California) [Internet document] [created May 2006], available from.
-
Shi, C., 2006, Disclosure regulation and IPO underpricing: an international analysis, Working paper (University of California at Irvine, California) [Internet document] [created May 2006], available from.
-
(2006)
-
-
Shi, C.1
-
348
-
-
84936823587
-
Large shareholders and corporate control
-
Shleifer, A., and R. W. Vishny, 1986, Large shareholders and corporate control, The Journal of Political Economy 94, 461-488.
-
(1986)
The Journal of Political Economy
, vol.94
, pp. 461-488
-
-
Shleifer, A.1
Vishny, R.W.2
-
349
-
-
45349109969
-
Management entrenchment: the case of manager-specific investments
-
Shleifer, A., and R. W. Vishny, 1989, Management entrenchment: the case of manager-specific investments, Journal of Financial Economics 25, 123-139.
-
(1989)
Journal of Financial Economics
, vol.25
, pp. 123-139
-
-
Shleifer, A.1
Vishny, R.W.2
-
350
-
-
0001026456
-
A survey of corporate governance
-
Shleifer, A., and R. W. Vishny, 1997, A survey of corporate governance, The Journal of Finance 52, 737-783.
-
(1997)
The Journal of Finance
, vol.52
, pp. 737-783
-
-
Shleifer, A.1
Vishny, R.W.2
-
351
-
-
69949164043
-
Excess control rights and debt maturity structure in family-controlled firms
-
Shyu, Y.-W., and C. I. Lee, 2009, Excess control rights and debt maturity structure in family-controlled firms, Corporate Governance: An International Review 17, 611-628.
-
(2009)
Corporate Governance: An International Review
, vol.17
, pp. 611-628
-
-
Shyu, Y.-W.1
Lee, C.I.2
-
352
-
-
79952080528
-
-
Shareholder protection around the world ('Leximetric II'), Working paper (University of Cambridge) [Internet document] [December 2007], available from.
-
Siems, M. M., 2007, Shareholder protection around the world ('Leximetric II'), Working paper (University of Cambridge) [Internet document] [December 2007], available from.
-
(2007)
-
-
Siems, M.M.1
-
353
-
-
37149005382
-
Board characteristics of Australian IPOs: an analysis in light of the ASX best practice recommendations
-
da Silva Rosa, R., H. Y. Izan, and M. Lin, 2004, Board characteristics of Australian IPOs: an analysis in light of the ASX best practice recommendations, Australian Accounting Review 14, 25-32.
-
(2004)
Australian Accounting Review
, vol.14
, pp. 25-32
-
-
da Silva Rosa, R.1
Izan, H.Y.2
Lin, M.3
-
354
-
-
29444452363
-
Benchmarking audit committee effectiveness in financial reporting
-
Song, J., and B. Windram, 2004, Benchmarking audit committee effectiveness in financial reporting, International Journal of Auditing 8, 195-205.
-
(2004)
International Journal of Auditing
, vol.8
, pp. 195-205
-
-
Song, J.1
Windram, B.2
-
355
-
-
18144373497
-
Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members
-
Srinivasan, S., 2005, Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members, Journal of Accounting Research 43, 291-334.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 291-334
-
-
Srinivasan, S.1
-
356
-
-
84926100534
-
Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg
-
in: D. W. K. Andrews, J. H. Stock, eds, (Cambridge University Press, Cambridge).
-
Stock, J. H., and M. Yogo, 2005, Testing for weak instruments in linear IV regression, in: D. W. K. Andrews, J. H. Stock, eds, Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg (Cambridge University Press, Cambridge), 80-108.
-
(2005)
Testing for weak instruments in linear IV regression
, pp. 80-108
-
-
Stock, J.H.1
Yogo, M.2
-
357
-
-
79952084355
-
-
Blockholder ownership, dividends and firm value in continental Europe, Working Paper (Copenhagen Business School).
-
Thomsen, S., 2004, Blockholder ownership, dividends and firm value in continental Europe, Working Paper (Copenhagen Business School).
-
(2004)
-
-
Thomsen, S.1
-
358
-
-
3042847515
-
Board composition and corporate fraud
-
Uzun, H., S. H. Szewczyk, and R. Varma, 2004, Board composition and corporate fraud, Financial Analysts Journal 60, 33-43.
-
(2004)
Financial Analysts Journal
, vol.60
, pp. 33-43
-
-
Uzun, H.1
Szewczyk, S.H.2
Varma, R.3
-
359
-
-
0001155473
-
Board meeting frequency and firm performance
-
Vafeas, N., 1999, Board meeting frequency and firm performance, Journal of Financial Economics 53, 113-142.
-
(1999)
Journal of Financial Economics
, vol.53
, pp. 113-142
-
-
Vafeas, N.1
-
360
-
-
0034733079
-
Board structure and the informativeness of earnings
-
Vafeas, N., 2000, Board structure and the informativeness of earnings, Journal of Accounting and Public Policy 19, 139-160.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, pp. 139-160
-
-
Vafeas, N.1
-
361
-
-
0003098179
-
Measuring harmonisation of financial reporting practice
-
Van der Tas, L. G., 1988, Measuring harmonisation of financial reporting practice, Accounting and Business Research 18, 157-169.
-
(1988)
Accounting and Business Research
, vol.18
, pp. 157-169
-
-
Van der Tas, L.G.1
-
362
-
-
0036234941
-
Governance with poor investor protection: evidence from top executive turnover in Italy
-
Volpin, P. F., 2002, Governance with poor investor protection: evidence from top executive turnover in Italy, Journal of Financial Economics 64, 61-90.
-
(2002)
Journal of Financial Economics
, vol.64
, pp. 61-90
-
-
Volpin, P.F.1
-
363
-
-
33745325940
-
Founding family ownership and earnings quality
-
Wang, D., 2006, Founding family ownership and earnings quality, Journal of Accounting Research 44, 619-656.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 619-656
-
-
Wang, D.1
-
364
-
-
0742311560
-
Conservatism in accounting part I: explanations and implications
-
Watts, R. L., 2003, Conservatism in accounting part I: explanations and implications, Accounting Horizons 17, 207-221.
-
(2003)
Accounting Horizons
, vol.17
, pp. 207-221
-
-
Watts, R.L.1
-
365
-
-
84872494936
-
Agency problems, auditing and the theory of the firm: some evidence
-
Watts, R. L., and J. L. Zimmerman, 1983, Agency problems, auditing and the theory of the firm: some evidence, Journal of Law and Economics 26, 613-633.
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 613-633
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
366
-
-
33845790377
-
Outside directors and CEO turnover
-
Weisbach, M., 1988, Outside directors and CEO turnover, Journal of Financial Economics 20, 431-460.
-
(1988)
Journal of Financial Economics
, vol.20
, pp. 431-460
-
-
Weisbach, M.1
-
367
-
-
79952097861
-
-
Endogeneity and the dynamics of corporate governance [Internet document] (Social Science Research Network) [created 18 January 2010], available from SSRN.
-
Wintoki, M. B., J. S. Linck, and J. M. Netter, 2010, Endogeneity and the dynamics of corporate governance [Internet document] (Social Science Research Network) [created 18 January 2010], available from SSRN.
-
(2010)
-
-
Wintoki, M.B.1
Linck, J.S.2
Netter, J.M.3
-
368
-
-
0042351180
-
An empirical study on the determinants of the capital structure of Thai firms
-
Wiwattanakantang, Y., 1999, An empirical study on the determinants of the capital structure of Thai firms, Pacific-Basin Finance Journal 7, 371-403.
-
(1999)
Pacific-Basin Finance Journal
, vol.7
, pp. 371-403
-
-
Wiwattanakantang, Y.1
-
369
-
-
0345059002
-
The impact of public opinion on board structure changes, director career progression, and CEO turnover: evidence from CalPERS' corporate governance program
-
Wu, Y., 2004, The impact of public opinion on board structure changes, director career progression, and CEO turnover: evidence from CalPERS' corporate governance program, Journal of Corporate Finance 10, 199-227.
-
(2004)
Journal of Corporate Finance
, vol.10
, pp. 199-227
-
-
Wu, Y.1
-
370
-
-
0037409183
-
Earnings management and corporate governance: the role of the board and the audit committee
-
Xie, B., W. N. Davidson, and P. J. DaDalt, 2003, Earnings management and corporate governance: the role of the board and the audit committee, Journal of Corporate Finance 9, 295-316.
-
(2003)
Journal of Corporate Finance
, vol.9
, pp. 295-316
-
-
Xie, B.1
Davidson, W.N.2
DaDalt, P.J.3
-
371
-
-
17544365305
-
Corporate ownership structure and the informativeness of earnings
-
Yeo, G. H. H., P. M. S. Tan, K. W. Ho, and S.-Y. Chen, 2002, Corporate ownership structure and the informativeness of earnings, Journal of Business Finance and Accounting 29, 1023-1046.
-
(2002)
Journal of Business Finance and Accounting
, vol.29
, pp. 1023-1046
-
-
Yeo, G.H.H.1
Tan, P.M.S.2
Ho, K.W.3
Chen, S.-Y.4
-
372
-
-
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, 185-211.
-
(1996)
Journal of Financial Economics
, vol.40
, pp. 185-211
-
-
Yermack, D.1
-
373
-
-
67049155537
-
Convergence of corporate governance: critical review and future directions
-
Yoshikawa, T., and A. A. Rasheed, 2009, Convergence of corporate governance: critical review and future directions, Corporate Governance: An International Review 17, 388-404.
-
(2009)
Corporate Governance: An International Review
, vol.17
, pp. 388-404
-
-
Yoshikawa, T.1
Rasheed, A.A.2
-
374
-
-
43849111550
-
Analyst coverage and earnings management
-
Yu, F., 2008, Analyst coverage and earnings management, Journal of Financial Economics 88, 245-271.
-
(2008)
Journal of Financial Economics
, vol.88
, pp. 245-271
-
-
Yu, F.1
-
375
-
-
40249102260
-
Why adopt codes of good governance? A comparison of institutional and efficiency perspectives
-
Zattoni, A., and F. Cuomo, 2008, Why adopt codes of good governance? A comparison of institutional and efficiency perspectives, Corporate Governance: An International Review 16, 1-15.
-
(2008)
Corporate Governance: An International Review
, vol.16
, pp. 1-15
-
-
Zattoni, A.1
Cuomo, F.2
-
376
-
-
0003300715
-
Understanding the determinants of managerial ownership and the link between ownership and performance: comment
-
Zhou, X., 2001, Understanding the determinants of managerial ownership and the link between ownership and performance: comment, Journal of Financial Economics 62, 559-571.
-
(2001)
Journal of Financial Economics
, vol.62
, pp. 559-571
-
-
Zhou, X.1
|