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Board structure and the informativeness of earnings

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  • Vafeas, Nikos
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    File URL: http://www.sciencedirect.com/science/article/B6VBG-40GJFDW-2/2/50b32148d2301b90cca32844b4828271
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 19 (2000)
    Issue (Month): 2 (June)
    Pages: 139-160

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    Handle: RePEc:eee:jappol:v:19:y:2000:i:2:p:139-160

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Stefanescu Cristina Alexandrina, 2013. "How do board of directors affect corporate governance disclosure? – the case of banking system," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(47), pages 127-146, March.
    2. 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.
    3. 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.
    4. Raghavan J. Iyengar & Judy Land & Ernest M. Zampelli, 2010. "Does board governance improve the quality of accounting earnings?," Accounting Research Journal, Emerald Group Publishing, vol. 23(1), pages 49-68, July.
    5. Susan M. Albring & María T. Cabán-García & Jacqueline L. Reck, 2010. "The value relevance of a non-GAAP performance metric to the capital markets," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(3), pages 264-284, August.
    6. Fatma Ben Slama & Hamadi Matoussi & Benoit Pigé, 2007. "GOUVERNANCE D'ENTREPRISE ET POUVOIR INFORMATIONNEL DES BENEFICES COMPTABLES EN FRANCE ET AUX Etats-Unis," Post-Print halshs-00543062, HAL.
    7. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
    8. Alves, Paulo & Couto, Eduardo & Francisco, Paulo, 2014. "Board of directors’ composition and financing choices," MPRA Paper 52973, University Library of Munich, Germany, revised 2014.
    9. Anis Mnif, 2009. "Board Of Directors And The Pricing Of Initial Public Offerings (Ipos): Does The Existence Of A Properly Structured Board Matter? Evidence From France," Post-Print halshs-00459257, HAL.
    10. Afef Dhahbi, 2010. "Impact des éléments de gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires cas du contexte Français," Working Papers hal-00475202, HAL.
    11. Redhwan Ahmed al-Dhamari & Ku Nor Izah Ku Ismail, 2013. "Governance Structure, Ownership Structure and Earnings Predictability: Malaysian Evidence," Asian Academy of Management Journal of Accounting and Finance, Penerbit Universiti Sains Malaysia, vol. 9(1), pages 1-23.
    12. Ferreira, Daniel & Ferreira, Miguel A. & Raposo, Clara C., 2008. "Board Structure and Price Informativeness," CEI Working Paper Series 2008-4, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
    13. Anis Mnif, 2009. "Corporate Governance And Management Earnings Forecast Quality: Evidence From French Ipos," Post-Print halshs-00459171, HAL.
    14. Sugato Chakravarty & Chiraphol N. Chiyachantana & Christine Jiang, 2011. "The Choice Of Trading Venue And Relative Price Impact Of Institutional Trading: Adrs Versus The Underlying Securities In Their Local Markets," Working Papers 1011, Purdue University, Department of Consumer Sciences.
    15. Stockmans, Annelies & Lybaert, Nadine & Voordeckers, Wim, 2013. "The conditional nature of board characteristics in constraining earnings management in private family firms," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 84-92.
    16. repec:csr:wpaper:1014 is not listed on IDEAS
    17. Duchin, Ran & Matsusaka, John G. & Ozbas, Oguzhan, 2010. "When are outside directors effective?," Journal of Financial Economics, Elsevier, vol. 96(2), pages 195-214, May.
    18. Afef Feki & Walid Khoufi, 2008. "L'effet des caractéristiques du conseil d'administration et de la qualité de l'information financière sur le coût de la dette (Cas des entreprises industrielles françaises)," Post-Print halshs-00525385, HAL.

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