Financial accounting and corporate governance: a discussion

Citations

Cited by:

1. Mohd Hassan Che Haat & Rashidah Abdul Rahman & Sakthi Mahenthiran, 2008. "Corporate governance, transparency and performance of Malaysian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(8), pages 744-778, September.
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3. Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
4. Ghasemi Ali Abadi , Mehdi & Shakeri , Abbas & Nassiri Aghdam , Ali, 2017. "Introducing a Model to Measure the Corporate Governance Index in Usury-Free Banking," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 12(1), pages 55-71, January.
5. Diana Weekes‐Marshall, 2022. "A developing country's commercial banking risk governance disclosures: Post‐financial crisis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 3265-3286, July.
6. Ahmed Arif & Mehwish Aziz Khan & Ferheen Kayani & Syed Zulfiqar Ali Shah, 2011. "Dividend Policy and Earnings Management: An Empirical Study of Pakistani Listed Companies," Information Management and Business Review, AMH International, vol. 3(2), pages 68-77.
7. Paul Mather & Alan Ramsay, 2007. "Do Board Characteristics Influence Impression Management through Graph Selectivity Around CEO Changes?," Australian Accounting Review, CPA Australia, vol. 17(42), pages 84-95, July.
8. Lin, Xiaowei & Li, Ao & Xu, Yonghao & Ding, Zijun, 2023. "Does internal whistleblowing build more socially responsible firms？," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 197-214.
9. Balachandran, Balasingham & Faff, Robert, 2015. "Corporate governance, firm value and risk: Past, present, and future," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 1-12.
10. Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin, 2006. "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings," The International Journal of Accounting, Elsevier, vol. 41(1), pages 22-40.
11. Razaur Rahman, Asheq, 2006. "Discussion of earnings attributes and investor protection: International evidence," The International Journal of Accounting, Elsevier, vol. 41(4), pages 358-368, 012.
12. Houcine, Asma, 2017. "The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market," Research in International Business and Finance, Elsevier, vol. 42(C), pages 321-337.
13. Vlad‐Andrei Porumb & Abe De Jong & Carel Huijgen & Teye Marra & Jan Van Dalen, 2021. "The Effect of Auditor Style on Reporting Quality: Evidence from Germany," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 1-26, March.
14. 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.
15. Paul Mather & Alan Ramsay, 2006. "The Effects of Board Characteristics on Earnings Management around Australian CEO Changes," Accounting Research Journal, Emerald Group Publishing, vol. 19(2), pages 78-93, September.
16. Ahsan Habib & Mabel D' Costa & Hedy Jiaying Huang & Md. Borhan Uddin Bhuiyan & Li Sun, 2020. "Determinants and consequences of financial distress: review of the empirical literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 1023-1075, April.
17. Valeri V. Nikolaev, 2010. "Debt Covenants and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 137-176, March.
18. Jamian, Nur Hayati, 2017. "Firm Risk and Performance in A & M Realty Berhad," MPRA Paper 78398, University Library of Munich, Germany.
19. Delia Deliu, 2020. "Financial Audit vs. Corporate Governance Practices – A Viewpoint on Current Challenges and Perspectives in the Time of CoVid-19," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 909-918, August.
20. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
21. M. Andrew Fields & Phyllis Y. Keys, 2003. "The Emergence of Corporate Governance from Wall St. to Main St.: Outside Directors, Board Diversity, Earnings Management, and Managerial Incentives to Bear Risk," The Financial Review, Eastern Finance Association, vol. 38(1), pages 1-24, February.
22. Almeida, José Elias Feres de & Dalmácio, Flávia Zóboli, 2015. "The Effects of Corporate Governance and Product Market Competition on Analysts' Forecasts: Evidence from the Brazilian Capital Market," The International Journal of Accounting, Elsevier, vol. 50(3), pages 316-339.
23. Mohamad-Yusof, Nor Zalina & Wickramasinghe, Danture & Zaman, Mahbub, 2018. "Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 33-52.
24. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
25. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
26. Jean-François Casta & Olivier J. Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
27. Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
28. Alberto J. Costa & Denise Curi & Ana Maria Bandeira & Augusta Ferreira & Brízida Tomé & Carla Joaquim & Carlos Santos & Cristina Góis & Deolinda Meira & Graça Azevedo & Helena Inácio & Mafalda Jesus &, 2022. "Literature Review and Theoretical Framework of the Evolution and Interconnectedness of Corporate Sustainability Constructs," Sustainability, MDPI, vol. 14(8), pages 1-23, April.
29. Ahsan Habib & Md. Borhan Uddin Bhuiyan, 2016. "Problem directors on the audit committee and financial reporting quality," Accounting and Business Research, Taylor & Francis Journals, vol. 46(2), pages 121-144, February.
30. Barton, Jan & Waymire, Gregory, 2004. "Investor protection under unregulated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 65-116, December.
31. repec:dau:papers:123456789/4415 is not listed on IDEAS
32. Yvonne Joyce, 2020. "Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1622-1657, September.
33. Donnelly, Ray, 2008. "Accounting, board independence and contagion effects from adverse press comment: The case of Elan," The British Accounting Review, Elsevier, vol. 40(3), pages 245-259.
34. Hanif Putra Ardianto & Iman Harymawan & Yuanita Intan Paramitasari & Mohammad Nasih, 2020. "Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 66, pages 112-122, Desember.
35. Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S., 2019. "The effects of financial reporting and disclosure on corporate investment: A review," Journal of Accounting and Economics, Elsevier, vol. 68(2).
36. J�rgen Ernstberger & Michael Stich & Oliver Vogler, 2012. "Economic Consequences of Accounting Enforcement Reforms: The Case of Germany," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 217-251, August.
37. Jamian, Nur Hayati, 2017. "The Role of Corporate Governance and Its Impact on Risk and Firm Performance of Consumer Industry: Apollo Food Holdings Berhad," MPRA Paper 78583, University Library of Munich, Germany.
38. Lopin Kuo & Po-Wen Kuo & Chun-Chih Chen, 2021. "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan," Sustainability, MDPI, vol. 13(4), pages 1-19, February.
39. Sutharson Kanapathippillai & Dessalegn Mihret & Shireenjit Johl, 2019. "Remuneration Committees and Attribution Disclosures on Remuneration Decisions: Australian Evidence," Journal of Business Ethics, Springer, vol. 158(4), pages 1063-1082, September.