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Analysts' forecast optimism : the effects of managers' incentives on analysts' forecasts

Brown, Anna; Lin, Guoyu; Zhou, Aner - In: Journal of behavioral and experimental finance 35 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10014227618

Audit committee cash compensation and propensity of firms to beat earnings by a large margin : conditional effects of CEO power and agency risks

Rickling, Maria F.; Sharma, Divesh S. - In: International journal of auditing : IJA 21 (2017) 3, pp. 304-323

Persistent link: https://www.econbiz.de/10011854633

Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand

Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89

Persistent link: https://www.econbiz.de/10010338668

Does XBRL mediate the relationship between corporate governance quality and earnings management? : evidence from Jordan

Hamdan, Mohammad Naser; Alsmadi, Safaa; Jaradat, Zaid - In: International journal of productivity and quality … 42 (2024) 2, pp. 234-252

Persistent link: https://www.econbiz.de/10015065599

Corporate governance mechanisms and earnings management

Balios, Dimitris; Kalantonis, Petros; Zaroulea, Theodora - In: Journal for international business and entrepreneurship … 14 (2022) 3, pp. 304-328

Persistent link: https://www.econbiz.de/10013478510

The role of board characteristics in mitigating management opportunism : the case of real earnings management

Talbi, Dorra; Omri, Mohamed Ali; Guesmi, Khaled; Ftiti, Zied - In: The journal of applied business research 31 (2015) 2, pp. 661-674

Persistent link: https://www.econbiz.de/10010526732

Investment opportunity set to earning quality and firm's value : corporate governance mechanism as moderating variable

Soebyakto, Bambang Bemby; Dewi, Kencana; Mukhtaruddin; … - In: Corporate ownership & control : international … 14 (2016/2017) 4, pp. 435-448

Persistent link: https://www.econbiz.de/10011798729

The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761

The role of surplus free cash flow in income-increasing earnings management: the effectiveness of the board of commissioners and the audit committee as a moderating variable

Hanindika, Adimas Rakhmanto; Violita, Evony Silvino - In: Contemporary research in accounting : an Indonesian context, (pp. 271-286). 2020

Persistent link: https://www.econbiz.de/10012170637

Attention Please : Does Audit Committee Directors’ Unequal Allocation of Attention to Multiple Directorships Affect Firms’ Earnings Management?

Huang, Henry He - 2018

We examine the relationship between audit committee directors' unequal allocation of attention to multiple directorships and firms' earnings management. We find that firms with a greater proportion of audit committee directors for whom the directorship is more important than their other...

Persistent link: https://www.econbiz.de/10012908294