-
2
-
-
33748764367
-
The effects of board composition and board size on the informativeness of annual accounting earnings
-
Ahmed, K., Hossain, M., & Adams, M. 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.3
-
3
-
-
84903891677
-
Predicting financial distress of public companies listed in Amman stock exchange
-
Al-Khatib, H. B. & Al-Horani, A. 2012. Predicting financial distress of public companies listed in Amman stock exchange. European Scientific Journal, 8: 1-17.
-
(2012)
European Scientific Journal
, vol.8
, pp. 1-17
-
-
Al-Khatib, H.B.1
Al-Horani, A.2
-
4
-
-
31144441417
-
Active institutional shareholders and costs of monitoring: Evidence from executive compensation
-
Almazán, A., Hartzell, J. C., & Starks, L. T. 2005. Active institutional shareholders and costs of monitoring: Evidence from executive compensation. Financial Management, 34: 5-34.
-
(2005)
Financial Management
, vol.34
, pp. 5-34
-
-
Almazán, A.1
Hartzell, J.C.2
Starks, L.T.3
-
5
-
-
84980104458
-
Financial ratios, discriminant analysis and the prediction of corporate bankruptcy
-
Altman, E. I. 1968. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23: 589-609.
-
(1968)
The Journal of Finance
, vol.23
, pp. 589-609
-
-
Altman, E.I.1
-
6
-
-
7944229970
-
Zeta analysis
-
Altman, E. I., Halderman, R., & Narayana, P. 1977. Zeta analysis. Journal of Banking & Finance, 1: 29-54.
-
(1977)
Journal of Banking & Finance
, vol.1
, pp. 29-54
-
-
Altman, E.I.1
Halderman, R.2
Narayana, P.3
-
7
-
-
8744269650
-
Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches
-
Archambeault, D. & DeZoort, F. T. 2001. Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches. International Journal of Auditing, 5: 33-52.
-
(2001)
International Journal of Auditing
, vol.5
, pp. 33-52
-
-
Archambeault, D.1
DeZoort, F.T.2
-
9
-
-
0003377027
-
Discretionary-accruals models and audit qualifications
-
Bartov, E., Gul, F. A., & Tsui, J. S. L. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics, 30: 421-452.
-
(2000)
Journal of Accounting and Economics
, vol.30
, pp. 421-452
-
-
Bartov, E.1
Gul, F.A.2
Tsui, J.S.L.3
-
10
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley, M. 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.1
-
11
-
-
17444409968
-
Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy
-
Beaver, W. H., McNichols, M. F., & Rhie, J. W. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies, 10: 93-122.
-
(2005)
Review of Accounting Studies
, vol.10
, pp. 93-122
-
-
Beaver, W.H.1
McNichols, M.F.2
Rhie, J.W.3
-
12
-
-
1142266539
-
The link between earnings and timeliness, earnings conservatism and board composition: Evidence from the UK
-
Beekes, W., Pope, P., & Young, S. 2004. The link between earnings and 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
-
13
-
-
0009995046
-
On executives of financial institutions as outside directors
-
Booth, J. R. & Deli, D. N. 1999. On executives of financial institutions as outside directors. Journal of Corporate Finance, 5: 227-250.
-
(1999)
Journal of Corporate Finance
, vol.5
, pp. 227-250
-
-
Booth, J.R.1
Deli, D.N.2
-
14
-
-
33845744722
-
Variation in the monitoring incentives of outside stockholders
-
Borokhovich, K. A., Brunarski, K., Harman, Y. S., & Parrino, R. 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
-
15
-
-
69949152753
-
Board characteristics, audit committee characteristics and abnormal accruals
-
Bradbury, M., Mak, Y., & Tan, S. 2006. Board characteristics, audit committee characteristics and abnormal accruals. Pacific Accounting Review, 18: 47-68.
-
(2006)
Pacific Accounting Review
, vol.18
, pp. 47-68
-
-
Bradbury, M.1
Mak, Y.2
Tan, S.3
-
16
-
-
0035602511
-
Do analysts and auditors use information in accruals?
-
Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. 2001. Do analysts and auditors use information in accruals? Journal of Accounting Research, 39: 45-74.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 45-74
-
-
Bradshaw, M.T.1
Richardson, S.A.2
Sloan, R.G.3
-
17
-
-
0000815591
-
Ownership structure and voting on antitakeover amendments
-
Brickley, J. A., Lease, R. C., & Smith, C. W. 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
-
18
-
-
0032116927
-
The influence of institutional investors on myopic R&D investment behavior
-
Bushee, B. J. 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review, 73: 305-333.
-
(1998)
The Accounting Review
, vol.73
, pp. 305-333
-
-
Bushee, B.J.1
-
19
-
-
0742276632
-
Financial accounting information, organizational complexity and corporate governance systems
-
Bushman, R., Chen, Q., Engel, E., & Smith, A. 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
-
20
-
-
2542458385
-
An empirical analysis of auditor reporting and its association with abnormal accruals
-
Butler, M., Leone, A. J., & Willenborg, M. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics, 37: 139-165.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 139-165
-
-
Butler, M.1
Leone, A.J.2
Willenborg, M.3
-
21
-
-
0003106403
-
Temporal changes in bankruptcy-related reporting
-
Carcello, J., Hermanson, D. R., & Huss, H. F. 1995. Temporal changes in bankruptcy-related reporting. Auditing: A Journal of Practice & Theory, 14: 133-143.
-
(1995)
Auditing: A Journal of Practice & Theory
, vol.14
, pp. 133-143
-
-
Carcello, J.1
Hermanson, D.R.2
Huss, H.F.3
-
22
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello, J. & Neal, T. 2000. Audit committee composition and auditor reporting. The Accounting Review, 75: 453-467.
-
(2000)
The Accounting Review
, vol.75
, pp. 453-467
-
-
Carcello, J.1
Neal, T.2
-
23
-
-
85020873960
-
Predicting corporate failure: Empirical evidence for the UK
-
Charitou, A., Neophytou, E., & Charalambous, C. 2004. Predicting corporate failure: Empirical evidence for the UK. European Accounting Review, 13: 465-497.
-
(2004)
European Accounting Review
, vol.13
, pp. 465-497
-
-
Charitou, A.1
Neophytou, E.2
Charalambous, C.3
-
24
-
-
0040081922
-
Profitability regulation, earnings management, and modified audit opinions: Evidence from China
-
Chen, C. J. P., Chen, S., & Su, X. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. Auditing: A Journal of Practice & Theory, 20(2): 9-30.
-
(2001)
Auditing: A Journal of Practice & Theory
, vol.20
, Issue.2
, pp. 9-30
-
-
Chen, C.J.P.1
Chen, S.2
Su, X.3
-
25
-
-
0040512832
-
An emerging market's reaction to initial modified audit opinions: Evidence from the Shanghai Stock Exchange
-
Chen, C. J. P., Su, X., & Zhao, R. 2000. An emerging market's reaction to initial modified audit opinions: Evidence from the Shanghai Stock Exchange. Contemporary Accounting Research, 17: 429-455.
-
(2000)
Contemporary Accounting Research
, vol.17
, pp. 429-455
-
-
Chen, C.J.P.1
Su, X.2
Zhao, R.3
-
26
-
-
77954395016
-
Corporate governance and earnings management: The implications of corporate governance best practice principles for Taiwanese listed companies
-
Chen, K., Elder, R., & Hsieh, Y. 2007. Corporate governance and earnings management: The implications of corporate governance best practice principles for Taiwanese listed companies. Journal of Contemporary Accounting and Economics, 3: 73-105.
-
(2007)
Journal of Contemporary Accounting and Economics
, vol.3
, pp. 73-105
-
-
Chen, K.1
Elder, R.2
Hsieh, Y.3
-
27
-
-
0000370142
-
The effects of qualified audit opinions on earnings response coefficients
-
Choi, S. & Jeter, D. 1992. The effects of qualified audit opinions on earnings response coefficients. Journal of Accounting and Economics, 15: 229-247.
-
(1992)
Journal of Accounting and Economics
, vol.15
, pp. 229-247
-
-
Choi, S.1
Jeter, D.2
-
28
-
-
0000540967
-
Qualified audit opinions and auditor switching
-
Chow, C. W. & Rice, S. 1982. Qualified audit opinions and auditor switching. The Accounting Review, 57: 326-335.
-
(1982)
The Accounting Review
, vol.57
, pp. 326-335
-
-
Chow, C.W.1
Rice, S.2
-
29
-
-
1142289719
-
Institutional monitoring and opportunistic earnings management
-
Chung, R., Firth, M., & Kim, J. B. 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
-
30
-
-
84055220949
-
Liquidity versus control: The institutional investor as corporate monitor
-
Coffee, J. C. 1991. Liquidity versus control: The institutional investor as corporate monitor. Columbia Law Review, 91: 1277-1367.
-
(1991)
Columbia Law Review
, vol.91
, pp. 1277-1367
-
-
Coffee, J.C.1
-
31
-
-
34248136957
-
The impact of institutional ownership on corporate operating performance
-
Cornett, M. M., Marcus, A. J., Saunders, A., & Tehranian, H. 2007. The impact of institutional ownership on corporate operating performance. Journal of Banking & Finance, 31: 1771-1794.
-
(2007)
Journal of Banking & Finance
, vol.31
, pp. 1771-1794
-
-
Cornett, M.M.1
Marcus, A.J.2
Saunders, A.3
Tehranian, H.4
-
32
-
-
4544230380
-
Governance mechanisms in Spanish banks. Does ownership matter?
-
Crespí, R., García-Cestona, M. A., & Salas, V. 2004. Governance mechanisms in Spanish banks. Does ownership matter? Journal of Banking & Finance, 28: 2311-2330.
-
(2004)
Journal of Banking & Finance
, vol.28
, pp. 2311-2330
-
-
Crespí, R.1
García-Cestona, M.A.2
Salas, V.3
-
35
-
-
77953887285
-
Understanding earnings quality: A review of the proxies, their determinants and their consequences
-
Dechow, P., Ge, W., & Schrand, C. 2010. Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50: 344-401.
-
(2010)
Journal of Accounting and Economics
, vol.50
, pp. 344-401
-
-
Dechow, P.1
Ge, W.2
Schrand, C.3
-
36
-
-
0742329263
-
Why are earnings kinky? An examination of the earnings management explanation
-
Dechow, P. M., Richardson, S. A., & Tuna, I. 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies, 8: 355-384.
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 355-384
-
-
Dechow, P.M.1
Richardson, S.A.2
Tuna, I.3
-
37
-
-
8744297938
-
Detecting earnings management
-
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. 1995. Detecting earnings management. The Accounting Review, 70: 193-225.
-
(1995)
The Accounting Review
, vol.70
, pp. 193-225
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
39
-
-
0002509047
-
The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members' judgment
-
DeZoort, F. T. & Salterio, S. E. 2001. The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members' judgment. Auditing: A Journal of Practice & Theory, 20(2): 31-47.
-
(2001)
Auditing: A Journal of Practice & Theory
, vol.20
, Issue.2
, pp. 31-47
-
-
DeZoort, F.T.1
Salterio, S.E.2
-
40
-
-
77949261468
-
The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece
-
Dimitropoulos, P. & Asteriou, D. 2010. The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece. Research in International Business and Finance, 24: 190-205.
-
(2010)
Research in International Business and Finance
, vol.24
, pp. 190-205
-
-
Dimitropoulos, P.1
Asteriou, D.2
-
41
-
-
0002510512
-
Relationship investing
-
Dobrzynski, J. 1993. Relationship investing. Business Week, 3309: 68-75.
-
(1993)
Business Week
, vol.3309
, pp. 68-75
-
-
Dobrzynski, J.1
-
42
-
-
84964127697
-
Stewardship theory or agency theory: CEO governance and shareholder returns
-
Donaldson, L. & Davis, J. H. 1991. Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16: 49-64.
-
(1991)
Australian Journal of Management
, vol.16
, pp. 49-64
-
-
Donaldson, L.1
Davis, J.H.2
-
43
-
-
0002251978
-
Abnormal stock returns associated with media disclosures of "subject to" qualified audit opinions
-
Dopuch, N., Holthausen, R., & Leftwich, R. 1986. Abnormal stock returns associated with media disclosures of "subject to" qualified audit opinions. Journal of Accounting and Economics, 8: 93-117.
-
(1986)
Journal of Accounting and Economics
, vol.8
, pp. 93-117
-
-
Dopuch, N.1
Holthausen, R.2
Leftwich, R.3
-
44
-
-
84978555676
-
On the distributional properties of financial ratios
-
Ezzamel, M., Mar-Molinero, C., & Beecher, A. 1987. On the distributional properties of financial ratios. Journal of Business Finance & Accounting, 14: 463-481.
-
(1987)
Journal of Business Finance & Accounting
, vol.14
, pp. 463-481
-
-
Ezzamel, M.1
Mar-Molinero, C.2
Beecher, A.3
-
45
-
-
0036334425
-
The ultimate ownership of western European corporations
-
Faccio, M. & Lang, L. H. P. 2002. The ultimate ownership of western European corporations. Journal of Financial Economics, 65: 365-395.
-
(2002)
Journal of Financial Economics
, vol.65
, pp. 365-395
-
-
Faccio, M.1
Lang, L.H.P.2
-
46
-
-
79952085717
-
Board structure and modified audit opinions: Evidence from the Portuguese Stock Exchange
-
Farihna, J. & Viana, L. 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
-
-
Farihna, J.1
Viana, L.2
-
47
-
-
84903887639
-
-
Audit committee characteristics and the perceived quality of financial reporting: An empirical analysis. Working paper, Graduate School of Professional Studies, Penn State University.
-
Felo, A. J., Krishnamurthy, S., & Solieri, S. A. 2003. Audit committee characteristics and the perceived quality of financial reporting: An empirical analysis. Working paper, Graduate School of Professional Studies, Penn State University.
-
(2003)
-
-
Felo, A.J.1
Krishnamurthy, S.2
Solieri, S.A.3
-
48
-
-
34748894362
-
The effects of ownership structure and board composition on the audit committee meeting frequency: Spanish evidence
-
Fernández, C. & Arrondo, R. 2007. The effects of ownership structure and board composition on the audit committee meeting frequency: Spanish evidence. Corporate Governance: An International Review, 15: 909-922.
-
(2007)
Corporate Governance: An International Review
, vol.15
, pp. 909-922
-
-
Fernández, C.1
Arrondo, R.2
-
49
-
-
46049088884
-
The colors of investors' money: The role of institutional investors around the world
-
Ferreira, M. A. & Matos, P. 2008. The colors of investors' money: The role of institutional investors around the world. Journal of Financial Economics, 88: 499-533.
-
(2008)
Journal of Financial Economics
, vol.88
, pp. 499-533
-
-
Ferreira, M.A.1
Matos, P.2
-
50
-
-
34250828000
-
Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China
-
Firth, M., Fung, P., & Rui, O. 2007. Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China. Journal of Accounting and Public Policy, 26: 463-496.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, pp. 463-496
-
-
Firth, M.1
Fung, P.2
Rui, O.3
-
51
-
-
77953721171
-
Cambios en el gobierno de las cajas de ahorro y nivel de riesgo. Efecto de las legislaciones autonómicas
-
Fonseca Díaz, A. & González Rodríguez, F. 2005. Cambios en el gobierno de las cajas de ahorro y nivel de riesgo. Efecto de las legislaciones autonómicas. Revista Española de Financiación y Contabilidad, 125: 395-421.
-
(2005)
Revista Española de Financiación y Contabilidad
, vol.125
, pp. 395-421
-
-
Fonseca Díaz, A.1
González Rodríguez, F.2
-
52
-
-
84903895145
-
Observatorio de Gobierno corporativo y transparencia informativa de las sociedades cotizadas en el mercado continuo español 2007 [Corporate Governance Observatory and informative transparency of the listed firms in the Spanish continuous market 2007]
-
Papeles de la Fundación no. 22. Madrid: FEF, Fundación de Estudios Financieros (FEF)
-
Fundación de Estudios Financieros (FEF) 2007. Observatorio de Gobierno corporativo y transparencia informativa de las sociedades cotizadas en el mercado continuo español 2007 [Corporate Governance Observatory and informative transparency of the listed firms in the Spanish continuous market 2007]. Papeles de la Fundación no. 22. Madrid: FEF.
-
(2007)
-
-
-
53
-
-
84887939285
-
Audit firm tenure and qualified audit opinions: New evidence from Spain
-
García Blandón, J. & Argilés Bosch, J. 2013. Audit firm tenure and qualified audit opinions: New evidence from Spain. Revista de Contabilidad, 16: 118-125.
-
(2013)
Revista de Contabilidad
, vol.16
, pp. 118-125
-
-
García Blandón, J.1
Argilés Bosch, J.2
-
54
-
-
37149048763
-
The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain
-
García Osma, B. & Gill-de-Albornoz Noguer, B. 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
-
55
-
-
84903903682
-
-
Institutional investors on board. Do they influence corporate finance? Working Paper. Technical University of Cartagena and University of Valladolid, Spain.
-
García-Meca, E., López-Iturriaga, F., & Tejerina, F. 2013. Institutional investors on board. Do they influence corporate finance? Working Paper. Technical University of Cartagena and University of Valladolid, Spain.
-
(2013)
-
-
García-Meca, E.1
López-Iturriaga, F.2
Tejerina, F.3
-
57
-
-
15344343445
-
Shareholder investment horizons and the market for corporate control
-
Gaspar, J., Massa, M., & Matos, P. 2005. Shareholder investment horizons and the market for corporate control. Journal of Financial Economics, 76: 135-165.
-
(2005)
Journal of Financial Economics
, vol.76
, pp. 135-165
-
-
Gaspar, J.1
Massa, M.2
Matos, P.3
-
58
-
-
28144440002
-
Corporate governance, corporate ownership, and the role of institutional investors: A global perspective
-
Gillan, S. L. & Starks, L. T. 2003. Corporate governance, corporate ownership, and the role of institutional investors: A global perspective. Journal of Applied Corporate Finance, 13: 4-22.
-
(2003)
Journal of Applied Corporate Finance
, vol.13
, pp. 4-22
-
-
Gillan, S.L.1
Starks, L.T.2
-
59
-
-
15944410200
-
Predicting corporate failure of problematic firms in Greece with LPM, logit, probit and discriminant analysis models
-
Ginoglou, D., Agorastos, K., & Hatzigagios, T. 2002. Predicting corporate failure of problematic firms in Greece with LPM, logit, probit and discriminant analysis models. Journal of Financial Management and Analysis, 15: 1-15.
-
(2002)
Journal of Financial Management and Analysis
, vol.15
, pp. 1-15
-
-
Ginoglou, D.1
Agorastos, K.2
Hatzigagios, T.3
-
61
-
-
84878662055
-
The association between institutional ownership and audit properties
-
Han, S., Kang, T., & Rees, L. 2013. The association between institutional ownership and audit properties. Asia-Pacific Journal of Accounting & Economics, 20: 199-222.
-
(2013)
Asia-Pacific Journal of Accounting & Economics
, vol.20
, pp. 199-222
-
-
Han, S.1
Kang, T.2
Rees, L.3
-
62
-
-
0344153909
-
Institutional investors and executive compensation
-
Hartzell, J. & Starks, L. T. 2003. Institutional investors and executive compensation. Journal of Finance, 58: 2351-2374.
-
(2003)
Journal of Finance
, vol.58
, pp. 2351-2374
-
-
Hartzell, J.1
Starks, L.T.2
-
63
-
-
84875786650
-
European Corporate Governance Report 2011: Challenging board performance
-
Heidrick & Struggles, Heidrick & Struggles. Available at:
-
Heidrick & Struggles 2011. European Corporate Governance Report 2011: Challenging board performance. Heidrick & Struggles. Available at: http://www.heidrick.com/Knowledge-Center/Publication/European-Corporate-Governance-Report-2011-Challenging-Board-Performance
-
(2011)
-
-
-
64
-
-
84903878197
-
-
Board composition, audit committee structure, grey directors, and the incidences of corporate failure in the UK. Working paper, Durham University, UK.
-
Hsu, H. & Wu, Y. 2010. Board composition, audit committee structure, grey directors, and the incidences of corporate failure in the UK. Working paper, Durham University, UK.
-
(2010)
-
-
Hsu, H.1
Wu, Y.2
-
65
-
-
37149020590
-
-
ICAC (Instituto de Contabilidad y Auditoría de Cuentas), Madrid: ICAC.
-
ICAC (Instituto de Contabilidad y Auditoría de Cuentas) 1991. Normas Técnicas de Auditoría. Madrid: ICAC.
-
(1991)
Normas Técnicas de Auditoría
-
-
-
66
-
-
84903903972
-
-
Do changes in the timeliness of loan loss recognition affect bank risk taking? Working paper, Available at SSRN
-
Illueca, M., Norden, L., & Udell, G. 2012. Do changes in the timeliness of loan loss recognition affect bank risk taking? Working paper, Available at SSRN: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2022644.
-
(2012)
-
-
Illueca, M.1
Norden, L.2
Udell, G.3
-
67
-
-
0001097666
-
Corporate distress in Australia
-
Izan, H. 1984. Corporate distress in Australia. Journal of Banking & Finance, 8: 303-320.
-
(1984)
Journal of Banking & Finance
, vol.8
, pp. 303-320
-
-
Izan, H.1
-
68
-
-
33846864392
-
Capital structure, shareholding rights, and corporate governance
-
Jiraporn, P. & Gleason, K. C. 2007. Capital structure, shareholding rights, and corporate governance. The Journal of Financial Research, 30: 21-33.
-
(2007)
The Journal of Financial Research
, vol.30
, pp. 21-33
-
-
Jiraporn, P.1
Gleason, K.C.2
-
69
-
-
0039861975
-
An empirical analysis of the determinants of corporate debt ownership structure
-
Johnson, S. A. 1997. An empirical analysis of the determinants of corporate debt ownership structure. Journal of Financial and Quantitative Analysis, 32: 47-69.
-
(1997)
Journal of Financial and Quantitative Analysis
, vol.32
, pp. 47-69
-
-
Johnson, S.A.1
-
70
-
-
0005082206
-
Ownership structure, speculation, and shareholder intervention
-
Kahn, C. & Winton, A. 1998. Ownership structure, speculation, and shareholder intervention. Journal of Finance, 53: 99-129.
-
(1998)
Journal of Finance
, vol.53
, pp. 99-129
-
-
Kahn, C.1
Winton, A.2
-
71
-
-
4043118419
-
The role of institutional ownership in the market for auditing services: An empirical investigation
-
Kane, G. D. & Velury, U. 2004. The role of institutional ownership in the market for auditing services: An empirical investigation. Journal of Business Research, 57: 976-983.
-
(2004)
Journal of Business Research
, vol.57
, pp. 976-983
-
-
Kane, G.D.1
Velury, U.2
-
72
-
-
20444464511
-
The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis
-
Karamanou, I. & Vafeas, N. 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
-
73
-
-
84984196243
-
Evaluating financial distress resolution using prior audit opinions
-
Kennedy, D. & Shaw, W. 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research, 8: 97-114.
-
(1991)
Contemporary Accounting Research
, vol.8
, pp. 97-114
-
-
Kennedy, D.1
Shaw, W.2
-
74
-
-
0038236493
-
Board composition and corporate performance: How the Australian experience informs contrasting theories of corporate governance
-
Kiel, G. C. & Nicholson, G. J. 2003. Board composition and corporate performance: How the Australian experience informs contrasting theories of corporate governance. Board Composition and Corporate Performance, 11: 189-205.
-
(2003)
Board Composition and Corporate Performance
, vol.11
, pp. 189-205
-
-
Kiel, G.C.1
Nicholson, G.J.2
-
75
-
-
0006178745
-
Firm performance and board committee structures
-
Klein, A. 1998. Firm performance and board committee structures. Journal of Law and Economics, 41: 275-303.
-
(1998)
Journal of Law and Economics
, vol.41
, pp. 275-303
-
-
Klein, A.1
-
76
-
-
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
-
77
-
-
84885451912
-
Outside directors, corporate governance and firm performance: Empirical evidence from India
-
Kumar, N. & Singh, J. P. 2012. Outside directors, corporate governance and firm performance: Empirical evidence from India. Asian Journal of Finance & Accounting, 4(2): 39-55.
-
(2012)
Asian Journal of Finance & Accounting
, vol.4
, Issue.2
, pp. 39-55
-
-
Kumar, N.1
Singh, J.P.2
-
78
-
-
0000407825
-
Bankruptcy prediction: Application of the Taylor's expansion in logistic regression
-
Laitinen, E. K. & Laitinen, T. 2000. Bankruptcy prediction: Application of the Taylor's expansion in logistic regression. International Review of Financial Analysis, 9: 327-349.
-
(2000)
International Review of Financial Analysis
, vol.9
, pp. 327-349
-
-
Laitinen, E.K.1
Laitinen, T.2
-
79
-
-
84903905568
-
The use of financial ratios in predicting corporate failure in Sri Lanka
-
Lakshan, A. M. I. & Wijekoon, W. M. H. N. 2013. The use of financial ratios in predicting corporate failure in Sri Lanka. GSTF Journal on Business Review, 2(4): 37-43.
-
(2013)
GSTF Journal on Business Review
, vol.2
, Issue.4
, pp. 37-43
-
-
Lakshan, A.M.I.1
Wijekoon, W.M.H.N.2
-
80
-
-
77951576555
-
Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses
-
Lennox, C. S. 1999. Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance & Accounting, 26: 779-805.
-
(1999)
Journal of Business Finance & Accounting
, vol.26
, pp. 779-805
-
-
Lennox, C.S.1
-
81
-
-
33846206938
-
When financial institutions are large shareholders: The role of macro corporate governance environments
-
Li, D., Moshirian, F., Pham, P. K., & Zein, J. 2006. When financial institutions are large shareholders: The role of macro corporate governance environments. Journal of Finance, 61: 2975-3007.
-
(2006)
Journal of Finance
, vol.61
, pp. 2975-3007
-
-
Li, D.1
Moshirian, F.2
Pham, P.K.3
Zein, J.4
-
82
-
-
34447650608
-
Conflicts of interest in sell-side research and the moderating role of institutional investors
-
Ljungqvist, A., Marston, F., Starks, L., Wei, K., & Yan, H. 2007. Conflicts of interest in sell-side research and the moderating role of institutional investors. Journal of Financial Economics, 85: 420-456.
-
(2007)
Journal of Financial Economics
, vol.85
, pp. 420-456
-
-
Ljungqvist, A.1
Marston, F.2
Starks, L.3
Wei, K.4
Yan, H.5
-
83
-
-
79959345089
-
Board effectiveness and cost of debt
-
Lorca, C., Sánchez-Ballesta, J., & García-Meca, E. 2011. Board effectiveness and cost of debt. Journal of Business Ethics, 100: 613-631.
-
(2011)
Journal of Business Ethics
, vol.100
, pp. 613-631
-
-
Lorca, C.1
Sánchez-Ballesta, J.2
García-Meca, E.3
-
84
-
-
45349110429
-
Further evidence on the bank lending process and the capital-market response to bank loan agreements
-
Lummer, S. L. & McConnell, J. 1989. Further evidence on the bank lending process and the capital-market response to bank loan agreements. Journal of Financial Economics, 25: 99-122.
-
(1989)
Journal of Financial Economics
, vol.25
, pp. 99-122
-
-
Lummer, S.L.1
McConnell, J.2
-
85
-
-
0040428442
-
Large shareholders as monitors: Is there a trade-off between liquidity and control?
-
Maug, E. 1998. Large shareholders as monitors: Is there a trade-off between liquidity and control? The Journal of Finance, 53: 65-98.
-
(1998)
The Journal of Finance
, vol.53
, pp. 65-98
-
-
Maug, E.1
-
86
-
-
0038288232
-
Predicting business failure of retail firms: An analysis using mixed industry models
-
McGurr, P. T. & DeVaney, S. A. 1998. Predicting business failure of retail firms: An analysis using mixed industry models. Journal of Business Research, 43: 169-176.
-
(1998)
Journal of Business Research
, vol.43
, pp. 169-176
-
-
McGurr, P.T.1
DeVaney, S.A.2
-
88
-
-
0034367576
-
Research design issues in earnings management studies
-
McNichols, M. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy, 19: 313-345.
-
(2000)
Journal of Accounting and Public Policy
, vol.19
, pp. 313-345
-
-
McNichols, M.1
-
89
-
-
0000731696
-
An examination of the stationarity of multivariate bankruptcy prediction models: A methodological study
-
Mensah, Y. 1984. An examination of the stationarity of multivariate bankruptcy prediction models: A methodological study. Journal of Accounting Research, 22: 380-395.
-
(1984)
Journal of Accounting Research
, vol.22
, pp. 380-395
-
-
Mensah, Y.1
-
91
-
-
0031502209
-
The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies
-
Mutchler, J. W., Hopwood, M., & McKeown, J. C. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies. Journal of Accounting Research, 35: 295-310.
-
(1997)
Journal of Accounting Research
, vol.35
, pp. 295-310
-
-
Mutchler, J.W.1
Hopwood, M.2
McKeown, J.C.3
-
93
-
-
0034389392
-
Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury
-
Peasnell, K., Pope, P., & Young, S. 2000. Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury. British Accounting Review, 32: 415-445.
-
(2000)
British Accounting Review
, vol.32
, pp. 415-445
-
-
Peasnell, K.1
Pope, P.2
Young, S.3
-
94
-
-
27844442294
-
Board monitoring and earnings management: Do outside directors influence abnormal accruals?
-
Peasnell, K. V., Pope, P. F., & Young, S. 2005. Board monitoring and earnings management: Do outside directors influence abnormal accruals? Journal of Business Finance & Accounting, 32: 1311-1346.
-
(2005)
Journal of Business Finance & Accounting
, vol.32
, pp. 1311-1346
-
-
Peasnell, K.V.1
Pope, P.F.2
Young, S.3
-
95
-
-
33846988295
-
The effects of corporate governance on the informativeness of earnings
-
Petra, S. 2007. The effects of corporate governance on the informativeness of earnings. Economics of Governance, 8: 129-152.
-
(2007)
Economics of Governance
, vol.8
, pp. 129-152
-
-
Petra, S.1
-
96
-
-
0002293839
-
Capital choices: Changing the way America invests in industry
-
Porter, M. 1992. Capital choices: Changing the way America invests in industry. Journal of Applied Corporate Finance, 5: 4-16.
-
(1992)
Journal of Applied Corporate Finance
, vol.5
, pp. 4-16
-
-
Porter, M.1
-
97
-
-
37149044146
-
The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context
-
Pucheta-Martínez, M. C. & de Fuentes, C. 2007. The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context. Corporate Governance: an International Review, 15: 1394-1412.
-
(2007)
Corporate Governance: an International Review
, vol.15
, pp. 1394-1412
-
-
Pucheta-Martínez, M.C.1
de Fuentes, C.2
-
98
-
-
67049100296
-
Boards of directors' contribution to strategy: A literature review and research agenda
-
Pugliese, A., Bezemer, P. J., Zattoni, A., Huse, M., van den Bosch, F. A. J., & Volberda, H. W. 2009. Boards of directors' contribution to strategy: A literature review and research agenda. Corporate Governance: An International Review, 17: 292-306.
-
(2009)
Corporate Governance: An International Review
, vol.17
, pp. 292-306
-
-
Pugliese, A.1
Bezemer, P.J.2
Zattoni, A.3
Huse, M.4
van den Bosch, F.A.J.5
Volberda, H.W.6
-
99
-
-
0036591217
-
Managerial actions, stock returns and accounting earnings: The case of business-to-business Internet firms
-
Rajgopal, S., Venkatachalam, M., & Kotha, S. 2002. Managerial actions, stock returns and accounting earnings: The case of business-to-business Internet firms. Journal of Accounting Research, 40: 529-556.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 529-556
-
-
Rajgopal, S.1
Venkatachalam, M.2
Kotha, S.3
-
103
-
-
0031138614
-
Inside directors, board effectiveness, and shareholder wealth
-
Rosenstein, S. & Wyatt, J. G. 1997. Inside directors, board effectiveness, and shareholder wealth. Journal of Financial Economics, 44: 229-250.
-
(1997)
Journal of Financial Economics
, vol.44
, pp. 229-250
-
-
Rosenstein, S.1
Wyatt, J.G.2
-
104
-
-
24344449097
-
Audit qualifications and corporate governance in Spanish listed firms
-
Sánchez-Ballesta, J. P. & García-Meca, E. 2005. Audit qualifications and corporate governance in Spanish listed firms. Managerial Auditing Journal, 20: 725-738.
-
(2005)
Managerial Auditing Journal
, vol.20
, pp. 725-738
-
-
Sánchez-Ballesta, J.P.1
García-Meca, E.2
-
105
-
-
1842759776
-
The effects of government ownership on bank lending
-
Sapienza, P. 2004. The effects of government ownership on bank lending. Journal of Financial Economics, 72: 357-384.
-
(2004)
Journal of Financial Economics
, vol.72
, pp. 357-384
-
-
Sapienza, P.1
-
107
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings?
-
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71: 289-315.
-
(1996)
The Accounting Review
, vol.71
, pp. 289-315
-
-
Sloan, R.G.1
-
108
-
-
29444452363
-
Benchmarking audit committee effectiveness in financial reporting
-
Song, J. & Windram, B. 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
-
109
-
-
84903884181
-
-
Spanish Unified Good Governance Code Comisión Nacional Mercado Valores, May.
-
Spanish Unified Good Governance Code 2006. Comisión Nacional Mercado Valores, May.
-
(2006)
-
-
-
110
-
-
84903906185
-
-
The relation between firm growth and accounting quality: A test of the life cycle hypothesis, Working Paper, University of Queensland, Australia.
-
Suberi, A. Z. M., Hsu, G., & Wyatt, A. 2012. The relation between firm growth and accounting quality: A test of the life cycle hypothesis, Working Paper, University of Queensland, Australia.
-
(2012)
-
-
Suberi, A.Z.M.1
Hsu, G.2
Wyatt, A.3
-
111
-
-
0000108948
-
Perceived auditor quality and the earnings response coefficient
-
Teoh, S. H. & Wong, T. J. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review, 68: 346-366.
-
(1993)
The Accounting Review
, vol.68
, pp. 346-366
-
-
Teoh, S.H.1
Wong, T.J.2
-
112
-
-
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
-
113
-
-
29844434592
-
Audit committees, boards and the quality of reported earnings
-
Vafeas, N. 2005. Audit committees, boards and the quality of reported earnings. Contemporary Accounting Research, 22: 1093-1122.
-
(2005)
Contemporary Accounting Research
, vol.22
, pp. 1093-1122
-
-
Vafeas, N.1
-
114
-
-
0001104190
-
On the costs of a bank-centered financial system: Evidence from the changing main bank relations in Japan
-
Weinstein, D. & Yafeh, Y. 1998. On the costs of a bank-centered financial system: Evidence from the changing main bank relations in Japan. Journal of Finance, 53: 635-672.
-
(1998)
Journal of Finance
, vol.53
, pp. 635-672
-
-
Weinstein, D.1
Yafeh, Y.2
-
115
-
-
0037409183
-
Earnings management and corporate governance: The role of the board and the audit committee
-
Xie, B., Davidson, W. N., & DaDalt, P. 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.3
-
116
-
-
58049123250
-
Forecasting corporate failure with neural network approach: The Greek case
-
Zapranis, A. & Ginoglou, D. 2000. Forecasting corporate failure with neural network approach: The Greek case. Journal of Financial Management and Analysis, 13: 11-20.
-
(2000)
Journal of Financial Management and Analysis
, vol.13
, pp. 11-20
-
-
Zapranis, A.1
Ginoglou, D.2
|