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The Effects of Corporate Governance on the Informativeness of Earnings

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  • Steven Petra

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  • Steven Petra, 2007. "The Effects of Corporate Governance on the Informativeness of Earnings," Economics of Governance, Springer, vol. 8(2), pages 129-152, February.
    • Handle: RePEc:spr:ecogov:v:8:y:2007:i:2:p:129-152
    DOI: 10.1007/s10101-006-0018-8
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    References listed on IDEAS

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    1. Michael C. Jensen, 2010. "The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 43-58, January.
    2. Mark Latham, 1999. "The Corporate Monitoring Firm," Corporate Governance: An International Review, Wiley Blackwell, vol. 7(1), pages 12-20, January.
    3. Dan S. Dhaliwal & Kyung J. Lee & Neil L. Fargher, 1991. "The association between unexpected earnings and abnormal security returns in the presence of financial leverage," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 20-41, September.
    4. Keasey, Kevin & Thompson, Steve & Wright, Mike (ed.), 1997. "Corporate Governance: Economic and Financial Issues," OUP Catalogue, Oxford University Press, number 9780198289913.
    5. Scott W. Barnhart & M. Wayne Marr & Stuart Rosenstein, 1994. "Firm performance and board composition: Some new evidence," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 15(4), pages 329-340, July/Augu.
    6. Byrd, John W. & Hickman, Kent A., 1992. "Do outside directors monitor managers? *1: Evidence from tender offer bids," Journal of Financial Economics, Elsevier, vol. 32(2), pages 195-221, October.
    7. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
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    Cited by:

    1. Farzad Karimi & Masoud Foladi & Nasim Shirazi, 2014. "The Effect of Surplus Free Cash Flow on the Relationship between the Board Structure and Earnings Quality of Companies Listed on Tehran Stock Exchange," 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. 4(3), pages 28-35, July.
    2. Jui‐Chin Chang & Huey‐Lian Sun, 2010. "Does the disclosure of corporate governance structures affect firms' earnings quality?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(3), pages 212-243, August.
    3. Pietro Marchetti & Valeria Stefanelli, 2009. "Does the compensation level of outside director depend on its personal profile? Some evidence from UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(4), pages 325-354, November.
    4. D. Retour & C. Piot, 2008. "L'influence des auditeurs externes et des comités d'audit sur le contenu informatif des manipulations comptables," Post-Print halshs-00450350, HAL.
    5. 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 (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 1-23.
    6. Salim Chahine & Assem Safieddine, 2011. "Is corporate governance different for the Lebanese banking system?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 207-226, May.
    7. C. Piot & L. Kermiche, 2009. "A quoi servent les comités d'audit ? Un regard sur la recherche empirique," Post-Print halshs-00537952, HAL.
    8. 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.
    9. Alves, Paulo & Couto, Eduardo & Francisco, Paulo, 2014. "Board of directors’ composition and financing choices," MPRA Paper 52973, University Library of Munich, Germany, revised 2014.
    10. 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).
    11. Ferreira, Daniel & Ferreira, Miguel A. & Raposo, Clara C., 2011. "Board structure and price informativeness," Journal of Financial Economics, Elsevier, vol. 99(3), pages 523-545, March.
    12. 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.
    13. Alves, Paulo & Couto, Eduardo Barbosa & Francisco, Paulo Morais, 2015. "Board of directors’ composition and capital structure," Research in International Business and Finance, Elsevier, vol. 35(C), pages 1-32.
    14. 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.
    15. Stefanelli, Valeria & Matteo, Cotugno, 2010. "An Empirical Analysis on Board Monitoring Role and Loan Portfolio Quality Measurement in Banks," MPRA Paper 29766, University Library of Munich, Germany.
    16. 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.
    17. Qaiser Rafique Yasser & Abdullah Al Mamun, 2016. "The Impact of Director’s Training Program on Financial Reporting Quality in East," South Asian Journal of Management Sciences (SAJMS), Iqra University, Iqra University, vol. 10(1), pages 1-11, Spring.
    18. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.
    19. Pornanong Budsaratragoon & David Hillier & Suntharee Lhaopadchan, 2014. "Does Corporate Governance Improve Transparency in Emerging Markets?," Journal of Financial Management, Markets and Institutions, Società editrice il Mulino, issue 1, pages 87-104, July.
    20. Bona-Sánchez, Carolina & García-Meca, Emma & Pérez-Alemán, Jerónimo, 2018. "Earnings informativeness and institutional investors on boards," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 73-81.
    21. Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020. "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 266-293, May.
    22. Forough Heirany & Alireza Naser Sadrabadi & Fateme Fallah Mehrjordi, 2013. "Investigating the Effect of Corporate Governance Mechanisms on the Quality of Accounting Profit," 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(3), pages 315-328, July.
    23. Rahman, Anisur & Talukdar, Bakhtear & Bhuyan, Rafiqul, 2021. "Board independence and short selling," Finance Research Letters, Elsevier, vol. 39(C).
    24. Redhwan Ahmed Ali Al-Dhamari & Sitraselvi Chandren, 2018. "Audit Partners Gender, Auditor Quality and Clients Value Relevance," Global Business Review, International Management Institute, vol. 19(4), pages 952-967, August.

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