Corporate governance and earnings management at large U.S. bank holding companies

By Marcia Millon Cornett, Jamie John McNutt, Hassan Tehranian. 2009

490 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6f6efd0e0347c4140c6bc5b0bfe1516365a9040c

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In Accounting

1. Stergios Leventis
2. Stephen Owusu-Ansah
3. Agnes W. Y. Lo
4. Raymond M. K. Wong
5. M. Skully
6. Vassiliki Grougiou
7. Marwa Elnahass
8. Andrey G. Zagorchev

In Strategy and Management

1. M. Skully
2. Stergios Leventis
3. Vassiliki Grougiou
4. Marwa Elnahass
5. Shams Pathan
6. Stephen Owusu-Ansah
7. Michael Firth
8. Brossa Wong

Citations in the corpus

• Endogenously Structured Boards of Directors in Banks (2010, methodology): “The mean (median) age of the CEO, CEOAGE, is 56.09 (56.00) and consistent with that reported by both Houston and James (1995) and Cornett et al. (2009).”
• Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China (2010, background): “Prior research suggests that board independence, as measured by the percentage of independent directors, can improve corporate governance although its effectiveness depends on the business and regulatory compliance environment (Hermalin and Weisbach, 2003; Xie et al., 2003; Berghe and Baelden, 2005;”
• Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, methodology): “LLPs and realized security gains and losses combine a nondiscretionary component, which brings loan loss allowances to an acceptable level, and a discretionary portion, which is closely regulated (Cornett et al., 2009).”
• Corporate governance and performance of financial institutions (2015, background): “For example, see Beltratti and Stulz (2012), Erkens et al. (2012), Peni and Vähämaa (2012), Aebi et al. (2012), Fortin et al. (2010), and Cornett et al. (2009).”
• Did Good Corporate Governance Improve Bank Performance during the Financial Crisis? (2011, unknown): “The role of corporate governance in the banking industry has been examined e.g. in Caprio et al. (2007), Cornett et al. (2009), de Andres and Vallelado (2008), Hanazaki and Horiuchi (2003), Jiraporn and Chintrakarn (2009), Laeven and Levine (2009), Macey and O’Hara (2003), Mishra and Nielsen…”
• Corporate social responsibility and earnings management in U.S. banks (2014, methodology): “According to Cornett et al. (2009), LLPs consist f two components: the first component is a non-discretionary that brings LLA to an acceptable level; the second component s discretionary in nature and it is closely regulated (Cornett et al., 2009).”
• Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Recent studies have shown that top managers’ compensation is linked to firm performance, which is correlated to greater earnings management (Cornett, McNutt, and Tehranian, 2009; Jiang, Petroni, and Wang, 2010).”