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Financial accounting information and corporate governance

Citations

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Cited by:

  1. José V. Frias‐Aceituno & Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez, 2013. "The Role of the Board in the Dissemination of Integrated Corporate Social Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 219-233, July.
  2. Kristian D. Allee & Daniel D. Wangerin, 2018. "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, vol. 23(4), pages 1629-1664, December.
  3. Daniel Johanson, 2008. "Corporate governance and board accounts: exploring a neglected interface between boards of directors and management," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 343-380, November.
  4. Dyballa, Katharina & Kraft, Kornelius, 2018. "Foreign Competition and Executive Compensation in the Manufacturing Industry: A Comparison between Germany and the U.S," IZA Discussion Papers 11713, Institute of Labor Economics (IZA).
  5. Callen, Jeffrey L. & Fang, Xiaohua & Zhang, Wenjun, 2020. "Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 64(C).
  6. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
  7. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
  8. Bai, Chong-En & Liu, Qiao & Lu, Joe & Song, Frank M. & Zhang, Junxi, 2004. "Corporate governance and market valuation in China," Journal of Comparative Economics, Elsevier, vol. 32(4), pages 599-616, December.
  9. Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S., 2009. "How does financial reporting quality relate to investment efficiency?," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 112-131, December.
  10. Yuji Shirabe & Makoto Nakano, 2022. "Does Integrated Reporting Affect Real Activities Manipulation?," Sustainability, MDPI, vol. 14(17), pages 1-27, September.
  11. Mostafa Kamal Hassan, 2012. "A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 4-33, June.
  12. Muslu, Volkan, 2004. "Board Independence, Executive Pay Structures, and Pay Disclosure: Evidence from Europe," Working papers 4432-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  13. Caroline Virginie Lambert & Sponem Samuel, 2003. "GOUVERNANCE D'ENTREPRISE ET GESTION DU RESULTAT Les contrôleurs de gestion "de l'autre côté du miroir"," Post-Print halshs-00582793, HAL.
  14. Capkun, Vedran & Ors, Evren, 2021. "Replacing key employee retention plans with incentive plans in bankruptcy," Accounting, Organizations and Society, Elsevier, vol. 94(C).
  15. Dang Ngoc Hung & Vu Thi Thuy Van & Nguyen Thi Thanh Phuong, 2020. "Impacts of Earnings Quality and Debt Maturity on Investment Efficiency: Study Case in Vietnam," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 421-431, July.
  16. Lunawat, Radhika & Shields, Timothy W. & Waymire, Gregory, 2021. "Financial reporting and moral sentiments," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  17. Abedifar, Pejman & Li, Ming & Johnson, Dean & Song, Liang & Xing, Saipeng, 2019. "Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  18. Kang, Chang-Mo & Kim, Donghyun, 2022. "Risk management transparency and compensation," Journal of Corporate Finance, Elsevier, vol. 75(C).
  19. Golden, Joanna & J. Kohlbeck, Mark, 2017. "The influence of family firm dynamics on voluntary disclosures," Advances in accounting, Elsevier, vol. 37(C), pages 111-121.
  20. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
  21. Sung Hwan Jung, 2017. "The contingent effect of analyst coverage: how does analyst coverage affect innovation and Tobin’s Q?," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(1-2), pages 43-67, April.
  22. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  23. Albring, Susan M. & Xu, Xiaolu, 2018. "Management earnings forecasts, managerial incentives, and risk-taking," Advances in accounting, Elsevier, vol. 42(C), pages 48-69.
  24. Iwata, Kiyonori, 2021. "Are High-Quality Earnings Useful for Voting Shareholders? Evidence from the Top Executive Director Election in Japan," Working Paper Series G-1-25, Hitotsubashi University Center for Financial Research.
  25. Caroline Lambert & Samuel Sponem, 2003. "Gouvernance d'entreprise et gestion du résultat. Les contrôleurs de gestion de l'autre côté du miroir," Post-Print halshs-00170211, HAL.
  26. Saif Ullah, 2016. "Who Hires Investor Relations Firms? The Role of Managerial Entrenchment," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-1, September.
  27. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
  28. Ben-Nasr, Hamdi & Alshwer, Abdullah A., 2016. "Does stock price informativeness affect labor investment efficiency?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 249-271.
  29. Johannes A. Skjeltorp & Elvira Sojli & Wing Wah Tham, 2011. "Sunshine trading: Flashes of trading intent at the NASDAQ," Working Paper 2011/17, Norges Bank.
  30. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
  31. Jiang, Haiyan & Chen, Jun, 2019. "Short selling and financial reporting quality: Evidence from Chinese AH shares," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 118-130.
  32. Shu-Miao Lai & Chih-Liang Liu & Taychang Wang, 2014. "Increased disclosure and investment efficiency," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 21(3), pages 308-327, September.
  33. Margaret A. Abernethy & Henri C. Dekker & Axel K‐D. Schulz, 2015. "Are Employee Selection and Incentive Contracts Complements or Substitutes?," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 633-668, September.
  34. Oradi, Javad, 2021. "CEO succession origin, audit report lag, and audit fees: Evidence from Iran," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
  35. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.
  36. Juan Pedro Sánchez Ballesta & M. Fuensanta Cutillas Gomariz, 2012. "Financial reporting quality, debt maturity and investment efficiency," Working Papers. Serie EC 2012-07, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  37. René M. Stulz, 2009. "Securities Laws, Disclosure, and National Capital Markets in the Age of Financial Globalization," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 349-390, May.
  38. Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter, 2003. "Discretionary disclosure and stock-based incentives," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 283-309, January.
  39. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
  40. Edward Lee & Norman Strong & Zhenmei (Judy) Zhu, 2014. "Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?," Journal of Accounting Research, Wiley Blackwell, vol. 52(3), pages 733-774, June.
  41. Boubaker, Sabri & Labégorre, Florence, 2008. "Ownership structure, corporate governance and analyst following: A study of French listed firms," Journal of Banking & Finance, Elsevier, vol. 32(6), pages 961-976, June.
  42. Lee, Janet, 2009. "Executive performance-based remuneration, performance change and board structures," The International Journal of Accounting, Elsevier, vol. 44(2), pages 138-162, June.
  43. Walter Aerts & Denis Cormier & Michel Magnan, 2007. "The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1301-1329, November.
  44. Dain C. Donelson & Christopher G. Yust, 2014. "Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law," Journal of Law and Economics, University of Chicago Press, vol. 57(3), pages 747-780.
  45. Zhang, Bobo & Zhang, Zhou, 2022. "Shining light on corporate political spending: Evidence from shareholder engagements," International Review of Law and Economics, Elsevier, vol. 70(C).
  46. Priyesh Valiya Purayil & Jijo Lukose P. J., 2022. "Does cross‐border acquisition reduce earnings management of emerging market acquirers? Evidence from India," International Review of Finance, International Review of Finance Ltd., vol. 22(1), pages 143-168, March.
  47. Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 84-112.
  48. Vallascas, Francesco & Mollah, Sabur & Keasey, Kevin, 2017. "Does the impact of board independence on large bank risks change after the global financial crisis?," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 149-166.
  49. repec:dau:papers:123456789/1644 is not listed on IDEAS
  50. Mohammed Mahdi Obaid & Muneer Rajab Amrah, 2020. "Emerging policies and the effectiveness of corporate governance mechanisms on earning quality: A conceptual framework for Gulf cooperation council," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(3), pages 157-164, April.
  51. Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015. "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, vol. 34(C), pages 60-78.
  52. Corrado Cuccurullo & Massimo Aria & Fabrizia Sarto, 2016. "Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(2), pages 595-611, August.
  53. Andrea Quintiliani, 2019. "Impact of Financial Transparency on SMEs’ Value," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 9(6), pages 1-15.
  54. Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
  55. Griffin, Paul A. & Hong, Hyun A. & Ryou, Ji Woo, 2018. "Corporate innovative efficiency: Evidence of effects on credit ratings," Journal of Corporate Finance, Elsevier, vol. 51(C), pages 352-373.
  56. Astami, Emita W. & Tower, Greg, 2006. "Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory," The International Journal of Accounting, Elsevier, vol. 41(1), pages 1-21.
  57. João Granja, 2018. "Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 173-216, March.
  58. Bushman, Robert M., 2014. "Thoughts on financial accounting and the banking industry," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 384-395.
  59. John R. Graham & Michelle Hanlon & Terry Shevlin, 2011. "Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 137-185, March.
  60. Luo, Shuqing & Courtenay, Stephen M. & Hossain, Mahmud, 2006. "The effect of voluntary disclosure, ownership structure and proprietary cost on the return-future earnings relation," Pacific-Basin Finance Journal, Elsevier, vol. 14(5), pages 501-521, November.
  61. Rolf Bühner & Patrick Stiller & Anja Tuschke, 2004. "Legitimität und Innovation," Schmalenbach Journal of Business Research, Springer, vol. 56(8), pages 715-736, December.
  62. Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie, 2004. "Financial accounting information, organizational complexity and corporate governance systems," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 167-201, June.
  63. Sunil Dutta & Alexander Nezlobin, 2017. "Dynamic Effects of Information Disclosure on Investment Efficiency," Journal of Accounting Research, Wiley Blackwell, vol. 55(2), pages 329-369, May.
  64. Tristan Boyer & Elena Chane-Alune, 2008. "IFRS and the Need for Non-Financial Information," LSF Research Working Paper Series 08-06, Luxembourg School of Finance, University of Luxembourg.
  65. Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
  66. Wang, Juxian & Ma, Mengdi & Dong, Tianyi & Zhang, Zheyuan, 2023. "Do ESG ratings promote corporate green innovation? A quasi-natural experiment based on SynTao Green Finance's ESG ratings," International Review of Financial Analysis, Elsevier, vol. 87(C).
  67. Leonard Leye Li & Gary S. Monroe & Jeff Coulton, 2023. "Managerial litigation risk and corporate investment efficiency: Evidence from universal demand laws," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 20(1), pages 196-232, March.
  68. Douglas Cumming & Igor Filatotchev & April Knill & David Mitchell Reeb & Lemma Senbet, 2017. "Law, finance, and the international mobility of corporate governance," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(2), pages 123-147, February.
  69. Carol Ann Frost & Elizabeth A. Gordon & Andrew F. Hayes, 2006. "Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 437-483, June.
  70. García-Sánchez, Isabel-María & Noguera-Gámez, Ligia, 2017. "Integrated information and the cost of capital," International Business Review, Elsevier, vol. 26(5), pages 959-975.
  71. Tina T. He & Wilson X. B. Li & Gordon Y. N. Tang, 2019. "Foreign institutional investors and stock price synchronicity of Chinese listed firms: further evidence," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 9(1), pages 107-120, March.
  72. Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
  73. Choi, Sanghak & Chung, Chune Young & Kim, Daejin & Lee, Junyoup, 2021. "Market value of 10-K readability and corporate cash holdings," Economics Letters, Elsevier, vol. 201(C).
  74. Soedarmono, Wahyoe & Tarazi, Amine, 2013. "Bank opacity, intermediation cost and globalization: Evidence from a sample of publicly traded banks in Asia," Journal of Asian Economics, Elsevier, vol. 29(C), pages 91-100.
  75. Cai, Charlie X. & Hillier, David & Tian, Gaoliang & Wu, Qinghua, 2015. "Do audit committees reduce the agency costs of ownership structure?," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 225-240.
  76. Iatridis, George & Valahi, Styliani, 2010. "Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms," Research in International Business and Finance, Elsevier, vol. 24(1), pages 1-14, January.
  77. Chien-Chi Chu & Kung-Cheng Ho & Chia-Chun Lo & Andreas Karathanasopoulos & I-Ming Jiang, 2019. "Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 721-747, October.
  78. Umair Saeed Bhutta & Zhang Youtang & Ali Raza, 2019. "Do Earnings Management Leads to Sub-optimal Investments by Firms? Empirical Evidence From the Textile Sector of Pakistan," Journal of International Business Research and Marketing, Inovatus Services Ltd., vol. 4(2), pages 11-19, January.
  79. Turhan Kaymak & Eralp Bektas, 2017. "Corporate Social Responsibility and Governance: Information Disclosure in Multinational Corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 555-569, November.
  80. Viet Anh Dang & Edward Lee & Yangke Liu & Cheng Zeng, 2018. "Corporate debt maturity and stock price crash risk," European Financial Management, European Financial Management Association, vol. 24(3), pages 451-484, June.
  81. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  82. David DeBoskey & Peter Gillett, 2013. "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 101-134, January.
  83. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
  84. Siti Subaryani Binti Zainol & M. Krishna Moorthy & Tengku Rahimah Binti Tengku Arifin, 2012. "Determinants of Non-Audit Services in Malaysia: A Theoretical Model," 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. 2(3), pages 97-111, July.
  85. Chan-Jane Lin & Tawei Wang & Chao-Jung Pan, 2016. "Financial reporting quality and investment decisions for family firms," Asia Pacific Journal of Management, Springer, vol. 33(2), pages 499-532, June.
  86. Fabrizio Bava & Melchior Gromis di Trana & Donatella Busso & Piero Pisoni, 2018. "Related parties disclosure: Is a risk-based approach more effective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 5-39.
  87. Jing Li & Lin Nan & Ran Zhao, 2018. "Corporate governance roles of information quality and corporate takeovers," Review of Accounting Studies, Springer, vol. 23(3), pages 1207-1240, September.
  88. Steven N. Kaplan & Frederic Martel & Per Stromberg, 2003. "How Do Legal Differences and Learning Affect Financial Contracts?," NBER Working Papers 10097, National Bureau of Economic Research, Inc.
  89. Shiguang Li & Yixiang Tian, 2023. "How Does Digital Transformation Affect Total Factor Productivity: Firm-Level Evidence from China," Sustainability, MDPI, vol. 15(12), pages 1-17, June.
  90. Samuel Akpovwre Eyenubo & Mudzamir Mohamed & Mohammad Ali, 2017. "An Empirical Analysis on the Financial Reporting Quality of the Quoted Firms in Nigeria: Does Audit Committee Size Matter?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 50-63, September.
  91. Yangyang Chen & Jeffrey Ng & Xin Yang, 2021. "Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1609-1649, December.
  92. Zoltan Matolcsy & Anna Wright, 2007. "Australian CEO Compensation: The Descriptive Evidence," Australian Accounting Review, CPA Australia, vol. 17(43), pages 47-59, November.
  93. repec:zbw:bofrdp:2017_019 is not listed on IDEAS
  94. Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014. "The Geography of Financial Misconduct," NBER Working Papers 20347, National Bureau of Economic Research, Inc.
  95. Raghavan J. Iyengar & Ernest M. Zampelli, 2008. "Auditor independence, executive pay and firm performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 259-278, June.
  96. Florence Cavelius, 2011. "Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure," Post-Print hal-00869182, HAL.
  97. Jason L. Brown & Patrick R. Martin & Geoffrey B. Sprinkle & Dan Way, 2023. "How Return on Investment and Residual Income Performance Measures and Risk Preferences Affect Risk-Taking," Management Science, INFORMS, vol. 69(2), pages 1301-1322, February.
  98. Dongshin Kim & Dongkuk Lim & Jonathan A. Wiley, 2023. "Narrative Investment-Risk Disclosure & REIT Investment," The Journal of Real Estate Finance and Economics, Springer, vol. 66(2), pages 542-567, February.
  99. Chung, Huimin & Judge, William Q. & Li, Yi-Hua, 2015. "Voluntary disclosure, excess executive compensation, and firm value," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 64-90.
  100. Bushman, Robert & Dai, Zhonglan & Wang, Xue, 2010. "Risk and CEO turnover," Journal of Financial Economics, Elsevier, vol. 96(3), pages 381-398, June.
  101. Wanyi Chen & Ning Hu & Xiangfang Zhao, 2022. "Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2497-2542, June.
  102. Maryam Safari & Barry J. Cooper & Steven Dellaportas, 2016. "The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 26(1), pages 66-75, March.
  103. Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2012. "The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World," The International Journal of Accounting, Elsevier, vol. 47(3), pages 333-355.
  104. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
  105. Vicente Cuñat & Maria Guadalupe, 2005. "How Does Product Market Competition Shape Incentive Contracts?," Journal of the European Economic Association, MIT Press, vol. 3(5), pages 1058-1082, September.
  106. Daouk, Hazem & Lee, Charles M.C. & Ng, David, 2006. "Capital market governance: How do security laws affect market performance?," Journal of Corporate Finance, Elsevier, vol. 12(3), pages 560-593, June.
  107. Ormazabal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," CEPR Discussion Papers 12775, C.E.P.R. Discussion Papers.
  108. Leila GHARSELLAOUI & Anis JARBOUI, 2017. "Impact de l’interaction de la qualité d’audit et de la propriété institutionnelle sur la transparence de la communication financière : cas des entreprises cotées à la BVMT," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
  109. Chen, Sheng-Syan & Chen, I-Ju, 2012. "Corporate governance and capital allocations of diversified firms," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 395-409.
  110. Butzbach, Olivier & Di Carlo, Ferdinando, 2008. "The effects of stock options accounting regulation on corporate governance: A comparative European study," MPRA Paper 14843, University Library of Munich, Germany.
  111. John (Jianqiu) Bai & Matthew Serfling & Sarah Shaikh, 2022. "Financial disclosure transparency and employee wages," The Financial Review, Eastern Finance Association, vol. 57(4), pages 751-773, November.
  112. Liangbo Ma & Shiguang Ma & Gary Tian, 2017. "Corporate Opacity and Cost of Debt for Family Firms," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 27-59, January.
  113. Homayara Latifa Ahmed & Md. Jahangir Alam & Saeed Alamgir Jafar & Sawlat Hilmi Zaman, 2008. "A Conceptual Review on Corporate Governance and its Effect on Firm's Performance: Bangladesh Perspective," AIUB Bus Econ Working Paper Series AIUB-BUS-ECON-2008-10, American International University-Bangladesh (AIUB), Office of Research and Publications (ORP), revised Mar 2008.
  114. Yiwei Fang & Iftekhar Hasan & Woon Sau Leung & Qingwei Wang, 2019. "Foreign ownership, bank information environments, and the international mobility of corporate governance," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1566-1593, December.
  115. Papanastasopoulos, Georgios A. & Tsiritakis, Emmanuel, 2015. "The accrual anomaly in Europe: The role of accounting distortions," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 176-185.
  116. Kuo, Chii-Shyan & Li, Ming-Yuan Leon & Yu, Shang-En, 2013. "Non-uniform effects of CEO equity-based compensation on firm performance – An application of a panel threshold regression model," The British Accounting Review, Elsevier, vol. 45(3), pages 203-214.
  117. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Other publications TiSEM 46a62de7-d051-4620-93bb-3, Tilburg University, School of Economics and Management.
  118. Yasheng Chen & Johnny Jermias & Jamal A. Nazari, 2021. "The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3385-3425, June.
  119. Gao, Zhan & Hwang, Yuhchang & Wu, Wan-Ting, 2017. "Contractual features of CEO performance-vested equity compensation," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 282-303.
  120. Gibbs, Michael, 2012. "Design and Implementation of Pay for Performance," IZA Discussion Papers 6322, Institute of Labor Economics (IZA).
  121. repec:mth:ijafr8:v:8:y:2018:i:3:p:51-77 is not listed on IDEAS
  122. Davila, Toni & Peñalva, Fernando, 2005. "Governance structure and the weighting of performance measures in CEO compensation," IESE Research Papers D/601, IESE Business School.
  123. Cosmina Adela Stănilă, 2019. "The Financial Performance Impacted by Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 903-907, December.
  124. Hinke, J. & Stárová, M., 2013. "Application Possibilities and Consequences of Biological Assets and Agricultural Produce Reporting in Accordance with IFRS Principles in the Czech Republic," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 5(4), pages 1-13, December.
  125. Brown, Paul J & Matolcsy, Zoltan & Wells, Peter, 2014. "Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 100-114.
  126. Atif, Muhammad & Huang, Allen & Liu, Benjamin, 2020. "The effect of say on pay on CEO compensation and spill-over effect on corporate cash holdings: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 64(C).
  127. Jaehong Lee & Eunjoo Cho & Jong Sung Park, 2019. "Towards a More Transparent Disclosure for Corporate Sustainability: Focusing on the Regulation of Unfaithful Disclosure Designation," Sustainability, MDPI, vol. 11(22), pages 1-26, November.
  128. Yan-Leung Cheung & Aris Stouraitis & Anita Wong, 2003. "Ownership Concentation and Executive COmpenation in Closely Held Firms: Evidence from Hong Kong," Working Papers 142003, Hong Kong Institute for Monetary Research.
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