Board Interlocks and Earnings Management Contagion

By Peng-Chia Chiu, Siew Hong Teoh, Feng Tian. 2013

437 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/7e2486014bfe2685b097ed45b1c1e91b3e41c836

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Citations in the corpus

Evidence on Contagion in Earnings Management (2015, neutral): “As discussed earlier, the underlying private channels could be several such as overlapping members of the board of directors, common auditors, common legal counsel or employee turnover across companies (see Chiu et al. [2013] and Francis and Michas [2013] for some of these channels).”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, neutral): “…there are several studies suggesting the negative relationship between board size and earnings management practices (Byard, Li, & Yu, 2011; Chiu, Teoh, & Tian, 2013; Cunha & Piccoli, 2017; García-Meca & Sánchez-Ballesta, 2009; Sánchez-Ballesta & García-Meca, 2007; Sarkar, Sarkar, & Sen,…”
Independent Director Reputation Incentives and Stock Price Informativeness (2017, background): “More broadly, our paper also contributes to the literature that analyzes the effects of director networks and their effect on firm outcomes (Renneboog and Zhao, 2014; Larcker, So and Wang, 2013; Chiu, Teoh, and Tian, 2012).”
Earnings Management within Multinational Corporations (2018, methodology): “Because the enforcement change indicator introduced by Christensen et al. (2013) is not available for all countries in our sample, we construct an enforcement change indicator based on the measure developed by Brown et al.”
Board interlocks and the diffusion of disclosure policy (2014, positive): “A common reason that firms cite for stopping quarterly earnings guidance is to refocus investor attention on long-run performance (e.g., Coca-Cola Co. 2002). If a firm has a growing long-horizon shareholder base, its management will be more inclined to stop providing quarterly earnings guidance to c”
Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “Further, the contagion effect proposes that earnings management is a virus that spreads from one organization to another through multiple directorships (Chiu et al., 2013).”