Accountability and value enhancement roles of corporate governance

By Ping-Sheng Koh, Stacie Kelley Laplante, Y. H. Tong. 2007

116 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/2da3c49a9cd5f4739e3c3292982a77349550e380

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. J. Stewart
2. P. Kent
3. Lukas Setia-Atmaja
4. J. Routledge
5. P. Yatim

Citations in the corpus

• Governance Mechanisms and Firm Value: The Impact of Ownership Concentration and Dividends (2009, background): “For example, Koh, Laplante, and Tong (2007) examine the twin roles of accountability and value enhancement of corporate governance in the context of financial reporting.”
• Innate and discretionary accruals quality and corporate governance (2010, methodology): “Prior research suggests that the monitoring associated with sound governance restricts opportunities for the manipulation of discretionary accruals, thereby having a positive association with the quality of reported earnings (Klein, 2002; Davidson et al., 2005; Koh et al., 2007).”