IDEAS home Printed from https://ideas.repec.org/a/taf/raaexx/v18y2011i2p105-124.html
   My bibliography  Save this article

State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure

Author

Listed:
  • Shirley J. Daniel
  • Joshua K. Cieslewicz
  • Thomas C. Pearson

Abstract

We provide a theoretical basis for the relationship between the institutional environment, corporate governance practices, disclosure, and earnings management at the nation level. We then provide empirical evidence of these relationships.

Suggested Citation

  • Shirley J. Daniel & Joshua K. Cieslewicz & Thomas C. Pearson, 2011. "State Regulation's Significant Impact on Corporate Governance Practices, Earnings Management, and Disclosure," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 18(2), pages 105-124.
    • Handle: RePEc:taf:raaexx:v:18:y:2011:i:2:p:105-124
    DOI: 10.1080/16081625.2011.9720877
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/16081625.2011.9720877
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/16081625.2011.9720877?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2007. "Governance Matters VI: Aggregate and Individual Governance Indicators, 1996-2006," Policy Research Working Paper Series 4280, The World Bank.
    2. International Finance Corporation & OECD, 2009. "Practical Guide to Corporate Governance," World Bank Publications - Reports 28085, The World Bank Group.
    3. Whittington, Richard & Mayer, Michael, 2000. "The European Corporation: Strategy, Structure, and Social Science," OUP Catalogue, Oxford University Press, number 9780199242085.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Anthony Briant & Pierre-Philippe Combes & Miren Lafourcade, 2014. "Product Complexity, Quality of Institutions and the Protrade Effect of Immigrants," The World Economy, Wiley Blackwell, vol. 37(1), pages 63-85, January.
    2. Michael E. Cummings & Alan Gamlen, 2019. "Diaspora engagement institutions and venture investment activity in developing countries," Journal of International Business Policy, Palgrave Macmillan, vol. 2(4), pages 289-313, December.
    3. Soedarmono, Wahyoe & Machrouh, Fouad & Tarazi, Amine, 2013. "Bank competition, crisis and risk taking: Evidence from emerging markets in Asia," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 23(C), pages 196-221.
    4. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
    5. Boulanouar, Zakaria & Alqahtani, Faisal & Hamdi, Besma, 2021. "Bank ownership, institutional quality and financial stability: evidence from the GCC region," Pacific-Basin Finance Journal, Elsevier, vol. 66(C).
    6. Panicos Demetriades & David Fielding, 2012. "Information, Institutions, And Banking Sector Development In West Africa," Economic Inquiry, Western Economic Association International, vol. 50(3), pages 739-753, July.
    7. Mara Pirovano & Jacques Vanneste & André Van Poeck, 2011. "Portfolio and Short-term Capital Inflows to the New and Potential EU Countries: Patterns and Determinants," Chapters, in: Wim Meeusen (ed.), The Economic Crisis and European Integration, chapter 12, Edward Elgar Publishing.
    8. Svetlana Andrianova & Badi H. Baltagi & Panicos Demetriades & David Fielding, 2017. "Ethnic Fractionalization, Governance and Loan Defaults in Africa," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 79(4), pages 435-462, August.
    9. Gani, Azmat & Scrimgeour, Frank, 2014. "Modeling governance and water pollution using the institutional ecological economic framework," Economic Modelling, Elsevier, vol. 42(C), pages 363-372.
    10. Gaoussou Diarra & Sébastien Marchand, 2011. "Environmental Compliance, Corruption and Governance: Theory and Evidence on Forest Stock in Developing Countries," Working Papers halshs-00557677, HAL.
    11. Claessens, Stijn & van Horen, Neeltje, 2012. "Being a foreigner among domestic banks: Asset or liability?," Journal of Banking & Finance, Elsevier, vol. 36(5), pages 1276-1290.
    12. Mohamed Dridi, 2014. "Corruption and Education: Empirical Evidence," International Journal of Economics and Financial Issues, Econjournals, vol. 4(3), pages 476-493.
    13. Dowling, Michael & O’Gorman, Colm & Puncheva, Petya & Vanwalleghem, Dieter, 2019. "Trust and SME attitudes towards equity financing across Europe," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
    14. Peter Nunnenkamp & Rainer Thiele, 2013. "Financing for Development: The Gap between Words and Deeds since Monterrey," Development Policy Review, Overseas Development Institute, vol. 31(1), pages 75-98, January.
    15. Cho, Seo-Young & Vadlamannati, Krishna Chaitanya, 2012. "Compliance with the Anti-trafficking Protocol," European Journal of Political Economy, Elsevier, vol. 28(2), pages 249-265.
    16. Machiko Nissanke, 2015. "A Quest for Institutional Foundations Towards Inclusive Development in Sub-Saharan Africa," WIDER Working Paper Series wp-2015-049, World Institute for Development Economic Research (UNU-WIDER).
    17. Conzo, Pierluigi & Aassve, Arnstein & Fuochi, Giulia & Mencarini, Letizia, 2017. "The cultural foundations of happiness," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 268-283.
    18. Crafts, Nicholas & Toniolo, Gianni, 2008. "European Economic Growth, 1950-2005: An Overview," CEPR Discussion Papers 6863, C.E.P.R. Discussion Papers.
    19. Pohl, Birte, 2011. "Spillover and Competition Effects: Evidence from the Sub-Saharan African Banking Sector," Proceedings of the German Development Economics Conference, Berlin 2011 66, Verein für Socialpolitik, Research Committee Development Economics.
    20. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:raaexx:v:18:y:2011:i:2:p:105-124. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/raae20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.