Corporate Governance and Earnings Management

By Sonda Chtourou, Jean C. Bedard, Lucie Courteau. 2001

547 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/578caf0c286c26f11b76f1c69205c8f5840aa117

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Citations in the corpus

Corporate governance and earnings management in concentrated markets (2020, background): “Finally, independence variable (Independenceit) is measured as the number of the independent non-executive directors at the annual report date divided by total directors (Chtourou et al., 2001).”
Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms (2011, result): “This result is consistent with the results of Chtourou et al. 2001, Choi et al. 2004 and Rahman and Ali 2007 and is in contrast with the results found by Klein (2002), Xie et al. (2003) and Peasnell et al. (2001) where independent directors are negatively related to DAC.”
Mekanisme Corporate Governance, kualitas laba dan nilai perusahaan (2006, background): “Chtourou et al (2001) menginvestigasi apakah praktek tata kelola perusahaan (corporate governance) memiliki pengaruh kepada kualitas informasi keuangan yang dipublikasikan.”
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004, background): “Related to earnings management specifically, both Chtourou et al. (2001) and Klein (2002) show that audit committee characteristics such as independence and expertise are associated with reductions in discretionary accruals.”
The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012, background): “For example, they are associated with less earnings management (Peasnell, Pope, and Young (2000); Chtourou, Bedard, & Courteau, 2001; Xie, Davidson, & DaDalt, 2001; and Klein, 2002).”
A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases (2006, result): “(1998) study of American firms and the Vander Bauwhede, Willekens, and Gaeremynk (2003) study of Belgium firms, but consistent with the Chtourou et al. (2001) study of American firms, there is a weak statistical and substantive relation between AUDIT and both directional and non-directional earnings”
Board, audit committee, culture and earnings management: Malaysian evidence (2006, methodology): “With regard to earnings management, Chtourou et al. (2001)”
The influence of board independence, competency and ownership on earnings management in Malaysia (2009, background): “Previous studies provide evidence that board’s independence, competency and management ownership are effective mechanisms in monitoring the management (Beasley, 1996; Chtourou et al. 2001; Bowen et al. 2002; Xie et al. 2003; Peasnell et al. 2005; and Peasnell et al. 2006).”
Ownership Structure, Corporate Governance and Company Performance in China (2007, background): “Klein (1998), Conyon & Peck (1998), Daily et al. (1998), Peasnell et al. (2000), Chtourou et al. (2001), and Klein (2002) report evidence that when independent directors dominate subcommittees this has a positive effect on their monitoring role.”