We examine the relation between a firm's disclosure quality and equity-based compensation of independent members of the board of directors. The dimensions of disclosure quality we focus on are management's earnings guidance and information flow through financial analysts. Using both levels and...

We examine auditor independence in the banking industry by analyzing the relation between fees paid to the auditors of banks and the extent of earnings management through loan loss provisions. We also examine whether this relation differs across large banks whose managements are required under...

We examine auditor independence in the banking industry by analyzing the relation between fees paid to the auditors and the extent of earnings management through loan loss provisions (LLP). We also examine whether this relation differs across large banks whose managements are required under the...