-
1
-
-
34249071402
-
Evidence on the role of accounting conservatism in corporate governance
-
Ahmed, A. S., and S. Duellman, 2007, Evidence on the role of accounting conservatism in corporate governance, 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
-
2
-
-
13844254179
-
Earnings quality in UK private firms: comparative loss recognition timeliness
-
Ball, R., and L. Shivakumar, 2005, Earnings quality in UK private firms: comparative loss recognition timeliness, Journal of Accounting and Economics 39, 83-128.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 83-128
-
-
Ball, R.1
Shivakumar, L.2
-
3
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu, S., 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics 24, 3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-37
-
-
Basu, S.1
-
4
-
-
65649126053
-
Audit committees and earnings quality
-
Baxter, P., and J. Cotter, 2009, Audit committees and earnings quality, Accounting and Finance 49, 267-290.
-
(2009)
Accounting and Finance
, vol.49
, pp. 267-290
-
-
Baxter, P.1
Cotter, J.2
-
5
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley, M. S., 1996, An empirical analysis of the relation between the board of director composition and financial statement fraud, The Accounting Review 71, 443-465.
-
(1996)
The Accounting Review
, vol.71
, pp. 443-465
-
-
Beasley, M.S.1
-
6
-
-
0005991397
-
Fraudulent financial reporting: consideration of industry traits and corporate governance mechanisms
-
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides, 2000, Fraudulent financial reporting: consideration of industry traits and corporate governance mechanisms, Accounting Horizons 14, 441-454.
-
(2000)
Accounting Horizons
, vol.14
, pp. 441-454
-
-
Beasley, M.S.1
Carcello, J.V.2
Hermanson, D.R.3
Lapides, P.D.4
-
7
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C. L., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam, 1998, The effect of audit quality on earnings management, Contemporary Accounting Research 15, 1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, pp. 1-24
-
-
Becker, C.L.1
Defond, M.L.2
Jiambalvo, J.3
Subramanyam, K.R.4
-
8
-
-
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
-
9
-
-
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
-
10
-
-
0031161696
-
Leadership structure: separating the CEO and chairman of the board
-
Brickley, J. A., J. L. Coles, and G. Jarrell, 1997, Leadership structure: separating the CEO and chairman of the board, Journal of Corporate Finance 3, 189-220.
-
(1997)
Journal of Corporate Finance
, vol.3
, pp. 189-220
-
-
Brickley, J.A.1
Coles, J.L.2
Jarrell, G.3
-
11
-
-
71749096201
-
What affects accounting conservatism: a corporate governance perspective
-
Chi, W., T. Liu, and T. Wang, 2009, What affects accounting conservatism: a corporate governance perspective, Journal of Contemporary Accounting & Economics 5, 47-59.
-
(2009)
Journal of Contemporary Accounting & Economics
, vol.5
, pp. 47-59
-
-
Chi, W.1
Liu, T.2
Wang, T.3
-
12
-
-
0001650996
-
Corporate governance, chief executive officer compensation, and firm performance
-
Core, J. E., R. W. Holthausen, and D. F. Larcker, 1999, Corporate governance, chief executive officer compensation, and firm performance, Journal of Financial Economics 51, 371-406.
-
(1999)
Journal of Financial Economics
, vol.51
, pp. 371-406
-
-
Core, J.E.1
Holthausen, R.W.2
Larcker, D.F.3
-
13
-
-
27944436195
-
Internal governance structures and earnings
-
Davidson, R., J. Goodwin-Stewart, and P. Kent, 2005, Internal governance structures and earnings, Management Accounting and Finance 45, 241-267.
-
(2005)
Management Accounting and Finance
, vol.45
, pp. 241-267
-
-
Davidson, R.1
Goodwin-Stewart, J.2
Kent, P.3
-
14
-
-
2142720242
-
Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC
-
Dechow, P. M., R. G. Sloan, and A. P. Hutton, 1996, Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research 13, 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Hutton, A.P.3
-
15
-
-
0000316503
-
Incidence and circumstances of accounting errors
-
DeFond, M., and J. Jiambalvo, 1991, Incidence and circumstances of accounting errors, The Accounting Review 66, 643-655.
-
(1991)
The Accounting Review
, vol.66
, pp. 643-655
-
-
DeFond, M.1
Jiambalvo, J.2
-
16
-
-
0002261339
-
Auditor changes and discretionary accruals
-
DeFond, M., and K. R. Subramanyam, 1998, Auditor changes and discretionary accruals, Journal of Accounting and Economics 25, 35-67.
-
(1998)
Journal of Accounting and Economics
, vol.25
, pp. 35-67
-
-
DeFond, M.1
Subramanyam, K.R.2
-
17
-
-
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
-
18
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis, J. R., and J. Krishnan, 1999, Accounting accruals and auditor reporting conservatism, Contemporary Accounting Research 16, 135-165.
-
(1999)
Contemporary Accounting Research
, vol.16
, pp. 135-165
-
-
Francis, J.R.1
Krishnan, J.2
-
19
-
-
58149506847
-
Accounting conservatism and corporate governance
-
Garcia Lara, J. M., B. G. 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
-
-
Garcia Lara, J.M.1
Osma, B.G.2
Penalva, F.3
-
20
-
-
0000868739
-
The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative?
-
Givoly, D., and C. Hayn, 2000, The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative? Journal of Accounting and Economics 29, 287-320.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 287-320
-
-
Givoly, D.1
Hayn, C.2
-
21
-
-
33847763975
-
Measuring reporting conservatism
-
Givoly, D., C. Hayn, and A. Natarajan, 2007, Measuring reporting conservatism, The Accounting Review 82, 65-106.
-
(2007)
The Accounting Review
, vol.82
, pp. 65-106
-
-
Givoly, D.1
Hayn, C.2
Natarajan, A.3
-
22
-
-
0000125534
-
Sample selection bias as a specification error
-
Heckman, J. J., 1979, Sample selection bias as a specification error, Econometrica 47, 153-161.
-
(1979)
Econometrica
, vol.47
, pp. 153-161
-
-
Heckman, J.J.1
-
23
-
-
0012583968
-
Boards of directors as an endogenously determined institution: a survey of the economic literature
-
Hermalin, B. E., and M. S. Weisbach, 2003, Boards of directors as an endogenously determined institution: a survey of the economic literature, Economic Policy Review 9(1), 7-26.
-
(2003)
Economic Policy Review
, vol.9
, Issue.1
, pp. 7-26
-
-
Hermalin, B.E.1
Weisbach, M.S.2
-
24
-
-
84993848601
-
The modern industrial revolution, exit and failure of internal control systems
-
Jensen, M. C., 1993, The modern industrial revolution, exit and failure of internal control systems, Journal of Finance 48, 831-880.
-
(1993)
Journal of Finance
, vol.48
, pp. 831-880
-
-
Jensen, M.C.1
-
25
-
-
80155147508
-
-
Estimation and validation of a firm-year measure of conservatism, Working paper (MIT Sloan School of Management, Cambridge, MA).
-
Khan, M., and R. L. Watts, 2007, Estimation and validation of a firm-year measure of conservatism, Working paper (MIT Sloan School of Management, Cambridge, MA).
-
(2007)
-
-
Khan, M.1
Watts, R.L.2
-
26
-
-
0038236493
-
Board composition and corporate performance: how the Australian experience informs contrasting theories of corporate governance
-
Kiel, G. C., and G. J. Nicholson, 2003, Board composition and corporate performance: how the Australian experience informs contrasting theories of corporate governance, Corporate Governance: An International Review 11, 189-205.
-
(2003)
Corporate Governance: An International Review
, vol.11
, pp. 189-205
-
-
Kiel, G.C.1
Nicholson, G.J.2
-
27
-
-
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
-
28
-
-
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
-
29
-
-
13844255442
-
Implications of data restrictions on performance measurement and tests of rational pricing
-
Kothari, S. P., J. S. Sabino, and T. Zach, 2005, Implications of data restrictions on performance measurement and tests of rational pricing, Journal of Accounting and Economics 39, 129-161.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 129-161
-
-
Kothari, S.P.1
Sabino, J.S.2
Zach, T.3
-
30
-
-
54849410840
-
Estimating and validating a firm-year-specific measure of conservatism: Australian evidence
-
Lai, C., and S. L. Taylor, 2008, Estimating and validating a firm-year-specific measure of conservatism: Australian evidence, Accounting and Finance 48, 673-695.
-
(2008)
Accounting and Finance
, vol.48
, pp. 673-695
-
-
Lai, C.1
Taylor, S.L.2
-
31
-
-
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
-
32
-
-
68149165640
-
Auditor conservatism and audit quality: evidence from IPO earnings forecasts
-
Lee, P., S. Taylor, and S. L. Taylor, 2003, Auditor conservatism and audit quality: evidence from IPO earnings forecasts, International Journal of Auditing 10(3), 183-199.
-
(2003)
International Journal of Auditing
, vol.10
, Issue.3
, pp. 183-199
-
-
Lee, P.1
Taylor, S.2
Taylor, S.L.3
-
33
-
-
0002857961
-
Accounting earnings and top executive compensation
-
Sloan, R., 1993, Accounting earnings and top executive compensation, Journal of Accounting and Economics 16, 55-100.
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 55-100
-
-
Sloan, R.1
-
34
-
-
0742311560
-
Conservatism in accounting part 1: explanations and implications
-
Watts, R. L., 2003, Conservatism in accounting part 1: explanations and implications, Accounting Horizons 17, 207-221.
-
(2003)
Accounting Horizons
, vol.17
, pp. 207-221
-
-
Watts, R.L.1
-
35
-
-
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
-
36
-
-
0030078208
-
Higher valuation of companies with a small board of directors
-
Yermack, D., 1996, Higher valuation of companies with a small board of directors, Journal of Financial Economics 40, 185-212.
-
(1996)
Journal of Financial Economics
, vol.40
, pp. 185-212
-
-
Yermack, D.1
|