IDEAS home Printed from https://ideas.repec.org/r/bla/corgov/v12y2004i1p47-59.html
   My bibliography  Save this item

The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: evidence from the UK

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
  2. Luminita Enache & Antonio Parbonetti & Anup Srivastava, 2020. "Are all outside directors created equal with respect to firm disclosure policy?," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 541-577, August.
  3. Roger C.Y. Chen & Shih‐Wei Hung, 2021. "Exploring the impact of corporate social responsibility on real earning management and discretionary accruals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 333-351, January.
  4. Mahdi Salehi & Azam Zareijam, 2011. "A Study of the Effect of Conservatism on Stock Return: Evidence of Iranian Chemical Industry," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 1(3), pages 31-44, October.
  5. Dariush Foroghi & Hadi Amiri & Zahra Nokhbeh Fallah, 2013. "Corporate Governance and Conservatism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 61-71, October.
  6. Kevin Campbell & Antonio Mínguez-Vera, 2008. "Gender Diversity in the Boardroom and Firm Financial Performance," Journal of Business Ethics, Springer, vol. 83(3), pages 435-451, December.
  7. Jo-Ting Wei, 2021. "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 14(1), pages 7-21, June.
  8. Akram Khalilov & Beatriz Garcia Osma, 2020. "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 333-364, March.
  9. Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios, 2016. "Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks," Journal of Economic Behavior & Organization, Elsevier, vol. 132(S), pages 155-173.
  10. Francis, Jere R. & Martin, Xiumin, 2010. "Acquisition profitability and timely loss recognition," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 161-178, February.
  11. Michael Seamer, 2014. "Does Effective Corporate Facilitate Continuous Market Disclosure?," Australian Accounting Review, CPA Australia, vol. 24(2), pages 111-126, June.
  12. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
  13. Basu Sudipta & Waymire Gregory B., 2019. "Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-13, March.
  14. Bell, R. Greg & Moore, Curt B. & Filatotchev, Igor, 2012. "Strategic and institutional effects on foreign IPO performance: Examining the impact of country of origin, corporate governance, and host country effects," Journal of Business Venturing, Elsevier, vol. 27(2), pages 197-216.
  15. Han Li, 2019. "Accounting Conservatism and Managerial Excess Perks," Accounting and Finance Research, Sciedu Press, vol. 8(2), pages 1-32, May.
  16. Sudipta Basu & Yi Liang, 2019. "Director–Liability–Reduction Laws and Conditional Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 889-917, September.
  17. García-Meca, Emma & García-Sánchez, Isabel-María, 2018. "Does managerial ability influence the quality of financial reporting?," European Management Journal, Elsevier, vol. 36(4), pages 544-557.
  18. García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017. "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 651-668.
  19. Manganaris, Panayotis & Beccalli, Elena & Dimitropoulos, Panagiotis, 2017. "Bank transparency and the crisis," The British Accounting Review, Elsevier, vol. 49(2), pages 121-137.
  20. Ha, Joohyung, 2019. "Agency costs of free cash flow and conditional conservatism," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
  21. Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017. "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 433-447.
  22. Colin Clubb, 2006. "Discussion of‘Do Better‐Governed Australian Firms Make More Informative Disclosures?’," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 451-458, April.
  23. Wan-Hussin, Wan Nordin, 2009. "The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia," The International Journal of Accounting, Elsevier, vol. 44(4), pages 313-333, December.
  24. Ahmed, Anwer S. & Duellman, Scott, 2007. "Accounting conservatism and board of director characteristics: An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 411-437, July.
  25. Wang, Weishen & Graefe-Anderson, Rachel & Pyles, Mark K. & Kim, Dongnyoung, 2014. "How entrenched managers beat earnings expectations before and after SOX," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(1), pages 82-91.
  26. Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martín, Domingo Javier, 2019. "Earnings credibility in politically connected family firms," The British Accounting Review, Elsevier, vol. 51(3), pages 316-332.
  27. Armstrong, Christopher S. & Core, John E. & Guay, Wayne R., 2014. "Do independent directors cause improvements in firm transparency?," Journal of Financial Economics, Elsevier, vol. 113(3), pages 383-403.
  28. Akinobu Shuto & Tomomi Takada, 2010. "Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 815-840.
  29. Sudipta Basu & Eunju (Ivy) Lee, 2022. "Antecedents of and outcomes after finance committee use," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 491-535, March.
  30. Felix Schumann & Toni W. Thun & Tobias Dauth & Henning Zülch, 2024. "Does top management team diversity affect accounting quality? Empirical evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 137-175, March.
  31. Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018. "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, vol. 55(C), pages 170-183.
  32. James, Hui Liang & Ngo, Thanh & Wang, Hongxia, 2021. "Independent director tenure and corporate transparency," The North American Journal of Economics and Finance, Elsevier, vol. 57(C).
  33. Judson Caskey & Volker Laux, 2017. "Corporate Governance, Accounting Conservatism, and Manipulation," Management Science, INFORMS, vol. 63(2), pages 424-437, February.
  34. Zalata, Alaa Mansour & Abdelfattah, Tarek, 2021. "Non-executive female directors and earnings management using classification shifting," Journal of Business Research, Elsevier, vol. 134(C), pages 301-315.
  35. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
  36. Keramat Ollah Heydari & Saber Samadi & Hamid Asadzadeh & Ahmad Kazemi Margavi & Hemad Nazari, 2012. "The Effect of Board Composition on Conservatism: Empirical Evidence from Tehran Stock Exchange (TSE)," Journal of Education and Vocational Research, AMH International, vol. 3(1), pages 17-24.
  37. Feng Chen & Qingyuan Li & Li Xu, 2021. "Universal demand laws and the monitoring demand for accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1246-1289, July.
  38. Haider, Imran & Singh, Harjinder & Sultana, Nigar, 2021. "Managerial ability and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
  39. Caitlin Ruddock & Sarah J. Taylor & Stephen L. Taylor, 2006. "Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 701-746, September.
  40. Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
  41. Yusuf Babatunde Adeneye & Setareh Fasihi & Ines Kammoun & Khaldoon Albitar, 2024. "Does earnings management constrain ESG performance? The role of corporate governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 69-92, March.
  42. Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022. "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 285-304.
  43. Ramzi Benkraiem & Florence Depoers & Assil Guizani & Faten Lakhal, 2021. "How do powerful decision-makers affect firm's stock price crash risk?," Economics Bulletin, AccessEcon, vol. 41(3), pages 1876-1886.
  44. Mohamed Khalil & Aydin Ozkanc & Yilmaz Yildiz, 2020. "Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 1-27, July.
  45. Juan Manuel Garcia Lara & Araceli Mora, 2004. "Balance sheet versus earnings conservatism in Europe," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 261-292.
  46. Nesrine Klai & Abdelwahed Omri, 2013. "Corporate Board Characteristics and the Informativeness of Accounting Earnings: Evidence from Tunisia," International Journal of Financial Economics, Research Academy of Social Sciences, vol. 1(4), pages 133-142.
  47. David B. Bryan & Terry W. Mason, 2020. "Independent director reputation incentives, accruals quality and audit fees," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 982-1011, July.
  48. Ray Donnelly & Mark Mulcahy, 2008. "Board Structure, Ownership, and Voluntary Disclosure in Ireland," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(5), pages 416-429, September.
  49. Chi, Wuchun & Liu, Chiawen & Wang, Taychang, 2009. "What affects accounting conservatism: A corporate governance perspective," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 47-59.
  50. Anis Mnif, 2009. "Corporate Governance And Management Earnings Forecast Quality: Evidence From French Ipos," Post-Print halshs-00459171, HAL.
  51. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
  52. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
  53. Abdullah Iqbal & Norman Strong, 2010. "The effect of corporate governance on earnings management around UK rights issues," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 6(3), pages 168-189, June.
  54. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2020. "Beyond narrative disclosure tone: The upper echelons theory perspective," International Review of Financial Analysis, Elsevier, vol. 70(C).
  55. Robert Kieschnick & Wenyun Shi, 2021. "Nonstationarity in the relationship between corporate governance and accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 463-497, March.
  56. Qaiser Rafique Yasser & Abdullah Al Mamun & Marcus Rodrigs, 2017. "Director Training and Financial Disclosure: Asian Insights," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(2), June.
  57. Manganaris, Panayotis & Spathis, Charalambos & Dasilas, Apostolos, 2015. "The effects of mandatory IFRS adoption and conditional conservatism on European bank values," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 72-81.
  58. Muhammad Bilal Saeed & Syed Kashif Saeed, 2018. "Corporate Governance and Accounting Conservatism: Moderating role of Audit Quality and Disclosure Quality," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 10(2), pages 123-150, June.
  59. Inès Kammoun & Samah Rebai Azouz & Walid Khoufi, 2016. "Les déterminants du conservatisme comptable conditionnel dans le contexte français," Post-Print hal-01901131, HAL.
  60. Jiang, Ling & Ferris, Kenneth R. & Coffman, Edward N., 2009. "The association between financially expert independent directors and the accounting for employee stock options," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 1-10.
  61. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios, 2010. "The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece," Research in International Business and Finance, Elsevier, vol. 24(2), pages 190-205, June.
  62. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
  63. Iatridis, George Emmanuel, 2011. "Accounting disclosures, accounting quality and conditional and unconditional conservatism," International Review of Financial Analysis, Elsevier, vol. 20(2), pages 88-102, April.
  64. Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed, 2019. "Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management," The British Accounting Review, Elsevier, vol. 51(2), pages 148-169.
  65. Khondkar E. Karim & Jiayan Li & Karen Jingrong Lin & Ashok Robin, 2022. "Do directors have style? Board interlock and accounting properties," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 3-32, January.
  66. Yanmin Gao & Alfred Wagenhofer, 2021. "Board monitoring efficiency and the value of conservative accounting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 321-345, June.
  67. Antonio Mínguez Vera & Kevin Campbell, 2007. "The Influence Of Gender On Spanish Boards Of Directors: An Empirical Analysis," Working Papers. Serie EC 2007-08, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  68. Christina Dargenidou & Stuart McLeay & Ivana Raonic, 2007. "Ownership, Investor Protection and Earnings Expectations," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 247-268, January.
  69. Akinobu Shuto & Tomomi Takada, 2010. "Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 815-840, July.
  70. Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
  71. Ahmed Abdel-Meguid & Anwer Ahmed & Scott Duellman, 2013. "Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 283-307, May.
  72. Inder K. Khurana & Wei Wang, 2019. "International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 241-290, March.
  73. Rahimah Mohamed Yunos Author_Email: rahim221@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Syahrul Ahmar Ahmad, 2011. "Inside Concentrated Owners, Board Of Directors And Accounting Conservatism," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-053-178, Conference Master Resources.
  74. Henry Osahon Osazevbaru, 2021. "Conservative Business Strategy as Moderator of Board Independence and Corporate Performance Nexus in Nigerian Financial Companies," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(6), pages 446-456, June.
  75. Juan García Lara & Beatriz Osma & Evi Neophytou, 2009. "Earnings quality in ex‐post failed firms," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 119-138.
  76. Yuying Xie, 2015. "Confusion over Accounting Conservatism: A Critical Review," Australian Accounting Review, CPA Australia, vol. 25(2), pages 204-216, June.
  77. Philip Brown & Glen W. Dobbie & Andrew B. Jackson, 2011. "Measures of the Timeliness of Earnings," Australian Accounting Review, CPA Australia, vol. 21(3), pages 222-234, September.
  78. David B. Bryan & Terry W. Mason, 2023. "Lead independent directors and accruals quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 660-679, March.
  79. Wendy Beekes & Philip Brown, 2006. "Do Better‐Governed Australian Firms Make More Informative Disclosures?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 422-450, April.
  80. Alaa Mansour Zalata & Collins G. Ntim & Mostafa Hussien Alsohagy & John Malagila, 2022. "Gender diversity and earnings management: the case of female directors with financial background," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 101-136, January.
  81. Tamer Elshandidy & Ahmed Hassanein, 2014. "Do IFRS and board of directors' independence affect accounting conservatism?," Applied Financial Economics, Taylor & Francis Journals, vol. 24(16), pages 1091-1102, August.
  82. Sila, Vathunyoo & Gonzalez, Angelica & Hagendorff, Jens, 2017. "Independent director reputation incentives and stock price informativeness," Journal of Corporate Finance, Elsevier, vol. 47(C), pages 219-235.
  83. Beatriz García & Juan M. Garcia Lara & Fenando Penalva, 2010. "Accounting Conservatism and Firm Investment Efficiency," Working Papers 1004, Departament Empresa, Universitat Autònoma de Barcelona, revised Jan 2010.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.