The Efficacy of Corporate Governance in Reducing Opportunistic Accounting Earnings Manipulations

No abstract is available for this paper.

• Publication year

  2014

• Venue

  Research Journal of Finance and Accounting

• Publication date

  Unknown publication date

• Fields of study

  Business, Economics

• Identifiers

  No identifiers available.

• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Practical Assessment, Research, and Evaluation Practical Assessment, Research, and Evaluation The power of outliers (and why researchers should ALWAYS The power of outliers (and why researchers should ALWAYS check for them) check for them)

  2016cited by this paper
• Statistical Methods In Econometrics

  2016cited by this paper
• IFRS Adoption and Accounting Quality: A Review

  2015cited by this paper
• Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

  2015cited by this paper
• Founding-Family Ownership and Firm Performance: Evidence From Indonesia

  2015cited by this paper
• Corporate Governance 2

  2015cited by this paper
• Financial Reporting : An Accounting Revolution

  2013cited by this paper
• The Nature of the Firm

  2013cited by this paper
• Earnings Management and Corporate Governance

  2013cited by this paper
• THE EFFECT OF EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS AND BOOK VALUE Himma

  2013cited by this paper
• Revisiting the relation between accounting quality and economic growth: a test of the life cycle hypothesis

  2012cited by this paper
• The S&P 500

  2012cited by this paper
• How do individual investors trade?

  2012cited by this paper
• How do Individual Investors React to Global IFRS Adoption

  2012cited by this paper
• Accruals and the prediction of future cash flows

  2011cited by this paper
• Militarized youths in western Côte d’Ivoire: local processes of mobilization, demobilization, and related humanitarian interventions (2002-2007)

  2011cited by this paper
• Value Relevance of Discretionary Accruals under Environmental Uncertainty : The Incidence of IFRS and the Legal System

  2011cited by this paper
• Ownership and Control

  2011cited by this paper
• The Accrual Anomaly

  2011cited by this paper
• Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

  2011cited by this paper
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

  2010cited by this paper
• The numbers game.

  2010cited by this paper
• Earnings management, timely loss recognition and value relevance in Europe following the IFRS mandatory adoption: evidence from Italian listed companies

  2010cited by this paper
• Value relevance of alternative accounting performance measures: Australian evidence

  2010cited by this paper
• Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK

  2010cited by this paper
• The role of corporate governance during the pre- and post-Sarbanes Oxley periods

  2010cited by this paper
• ACCOUNTING QUALITY , BOND LIQUIDITY , AND THE COST OF DEBT

  2010cited by this paper
• Accrual quality , bond liquidity , and cost of debt

  2010cited by this paper
• The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany

  2009cited by this paper
• Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital

  2009cited by this paper
• A Review of the Value Relevance Literature

  2009cited by this paper
• Accounting conservatism and corporate governance

  2009cited by this paper
• Conservatism and Accruals: Are they Interactive? Evidence from the Greek Capital Market

  2009cited by this paper
• Accounting Standards, Financial Reporting Outcomes, and Enforcement

  2009cited by this paper
• Does corporate ownership structure matter for economic growth? A cross-country analysis

  2009cited by this paper
• Board Structure and Firm Performance: Evidence from India's Top Companies

  2009cited by this paper
• Earnings Management and Earnings Quality

  2008cited by this paper
• Evidence from Australia

  2008cited by this paper
• The Influence of Takeover Protection on Earnings Management

  2008cited by this paper
• Do Stock Prices Reflect the Corporate Governance Quality of Japanese Firms

  2008cited by this paper
• JINGJING XU AND CHANGJIANG LU 12 used to assess the quality of companies accounting reports

  2008cited by this paper
• The Adoption of IFRS in the UK

  2008cited by this paper
• SURVEYING INCOME SMOOTHING IN TEHRAN STOCK EXCHANGE

  2008cited by this paper
• Board Structure, Ownership, and Voluntary Disclosure in Ireland

  2008cited by this paper
• The introduction of international Financial Reporting Standards in the European Union

  2008cited by this paper
• On the Association Between Corporate Governance and Earnings Quality

  2008cited by this paper
• The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World

  2008cited by this paper
• The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison

  2008cited by this paper
• Country Factors and Value Relevance of Discretionary Accruals in the European Union

  2008cited by this paper
• The impact of IFRS adoption in the UK: issues in group accounting

  2008cited by this paper
• Accounting and Economics

  2008cited by this paper
• The Value-Relevance of Corporate Governance: Australian Evidence

  2008cited by this paper
• Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

  2008cited by this paper
• Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

  2008cited by this paper
• Is Earnings Management Opportunistic or Beneficial? An Agency Theory Perspective

  2008cited by this paper
• The IFRS Adoption's Effect on Accounting Quality in Sweden

  2008cited by this paper
• Accounting Discretion, Corporate Governance, and Firm Performance*

  2008cited by this paper
• Corporate governance and agency conflicts

  2008cited by this paper
• The association between corporate governance and earnings quality: Further evidence using the GOV-Score

  2008cited by this paper
• Staggered Boards and Earnings Management

  2008cited by this paper
• Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies

  2008cited by this paper
• The Accrual Anomaly Under Different Accounting Standards - Lessons Learned from the German Experiment

  2008cited by this paper
• Earnings management : emerging insights in theory, practice, and research

  2008cited by this paper
• Board of Directors and Opportunistic Earnings Management: Evidence from India

  2008influential reference
• Agency theory and corporate governance: A study of the effectiveness of board in their monitoring of the CEO

  2007cited by this paper
• Asymmetric timeliness tests of accounting conservatism

  2007cited by this paper
• Financial reporting quality: is fair value a plus or a minus?

  2007cited by this paper
• Financial statement effects of adopting international accounting standards: the case of Germany

  2007cited by this paper
• The Value Relevance of Accounting Income Reported by DAX‐30 German Companies

  2007cited by this paper
• Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *

  2007cited by this paper
• Interaction of Stock Return Momentum with Earnings Measures

  2007cited by this paper
• Corporate Governance, Accounting Outcomes, and Organizational Performance

  2007cited by this paper
• The Effects of Corporate Governance on the Informativeness of Earnings

  2007cited by this paper
• Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements

  2007cited by this paper
• INSTITUTIONAL INVESTOR TYPE, EARNINGS MANAGEMENT AND BENCHMARK BEATERS

  2007cited by this paper
• Ownership Structure and Accounting Information Content: Evidence from France

  2007cited by this paper
• Classified Boards, Firm Value, and Managerial Entrenchment

  2007cited by this paper
• Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China

  2007cited by this paper
• Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting

  2007cited by this paper
• Earnings Management and Corporate Governance in Asia's Emerging Markets

  2007cited by this paper
• Corporate Governance

  2007cited by this paper
• Ownership Structure, Discretionary Accruals and the Informativeness of Earnings

  2007cited by this paper
• Discretionary financial reporting: Items manipulated by IPO firms, and investors' increased awareness

  2007cited by this paper
• You have printed the following article : The Costs and Benefits of Ownership : A Theory of Vertical and Lateral Integration

  2007cited by this paper
• CEO Incentives and Earnings Management

  2006cited by this paper
• Principal‐agent relationships on the stewardship‐agency axis

  2006cited by this paper
• THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)

  2006cited by this paper
• THE INVESTIGATION OF INCENTIVES OF INCOME SMOOTHING IN THE TEHRAN STOCK EXCHANGE

  2006cited by this paper
• Performance, Growth and Earnings Management

  2006cited by this paper
• The effect of audit committee performance on earnings quality

  2006cited by this paper
• Was the Introduction of IFRS in Europe Value-Relevant?

  2006cited by this paper
• Do outside directors limit earnings management

  2006cited by this paper
• Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea

  2006cited by this paper
• Ownership, Board Structure, and the Informativeness of Earnings - Evidence from an Emerging Market

  2006cited by this paper
• Ownership Concentration, Institutional Investment and Corporate Governance: An Empirical Investigation of 100 Australian Companies

  2006cited by this paper
• Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

  2006cited by this paper
• Institutional ownership and the quality of earnings

  2006cited by this paper
• Earnings Management Through Real Activities Manipulation

  2006cited by this paper
• International lease-accounting reform and economic consequences: The views of U.K. users and preparers

  2006cited by this paper
• The revised Combined Code and corporate governance

  2006cited by this paper

• The strategic role of collectivism culture in increasing firm value: Stakeholder theory perspective

  2026cites this paper
• What Drives Sustainability Disclosure in State-owned Enterprises? Insights From Financial and Governance Perspectives in Indonesia

  2025cites this paper
• The impact of CEO compensation and governance disclosure on firm value moderated by integrated reporting

  2024cites this paper
• Earnings quality and financial flexibility: A moderating role of corporate governance

  2022cites this paper
• Measuring Firms Intrinsic Values in an Emerging Economy: Evidence from Bangladesh

  2021cites this paper
• Intervention of Corporate Social Responsibility between Financial Effectiveness and Corporate Governance

  2019cites this paper
• IFRS ADOPTION AND EARNINGS MANAGEMENT: MODERATING ROLE OF INSTITUTIONAL OWNERSHIP IN NIGERIA

  2017cites this paper
• PENGARUH KEBIJAKAN UTANG PADA NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

  2017cites this paper
• Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa

  2017cites this paper
• Earnings Quality: A Missing Link between Corporate Governance and Firm Value

  2017cites this paper
• Do Ownership Structure Characteristics Affect Italian Private Companies’ Propensity to Engage in the Practices of “Earnings Minimization” and “Earnings Change Minimization”?

  2015cites this paper