The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
By Irene Karamanou, N. Vafeas. 2005
1,399 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/836443c02df3ed4c7eff62dae78549fdf1e37302
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- K. Hussainey
- Collins G. Ntim
- W. Guay
- Christopher S. Armstrong
- Martin Walker
- Gordon Richardson
- Roman Lanis
- J. Stewart
In Strategy and Management
- K. Hussainey
- Collins G. Ntim
- Ray Ball
- Dan S. Dhaliwal
- L. Shivakumar
- W. Guay
- Jean C. Bedard
- Christopher S. Armstrong
Citations in the corpus
- Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements (2007, neutral): “by management (Ajinkya et al., 2005; Karamanou and Vafeas, 2005; Klein, 2002a).”
- Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange (2007, neutral): “…that foreign investors perceive institutional investors in Zimbabwe as well suited to monitor managers, perhaps due to the usually information advantage they have (Karamanou and Vafeas, 2005) and also because they usually have a higher investment that lead to their incentives to monitor managers.”
- The effect of audit committee characteristics on intellectual capital disclosure (2012, neutral): “…such as independence, shareholding, financial expertise and size (as measures of its effectiveness) and quality of financial disclosures (e.g. Karamanou & Vafeas, 2005; Mangena & Pike, 2005), external auditor dismissal after issuing a going-concern report (Carcello & Neal, 2003), internet…”
- Innate and discretionary accruals quality and corporate governance (2010, neutral): “…2001; Knapp, 1987; Cohen et al., 2002), diligence in discharging responsibilities (Farber, 2005; Collier, 1993; Hughes, 1999; McMullen and Raghunandan, 1996), and the number of members (size), which enhances the committee’s authority (Kalbers and Fogarty, 1993; Karamanou and Vafeas, 2005).”
- How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Consequently, a smaller board size might be seen as more functional and effective as a monitoring system and in providing better financial reporting oversight (Karamanou & Vafeas, 2005; Lipton & Lorsch, 1992; Xie et al., 2003; Yermack, 1996; Zgarni, Halioui, & Zehri, 2014).”
- Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, positive): “, 2004) whereas smaller ACs are associated with greater market reaction to earnings forecasts (Karamanou and Vafeas, 2005).”
- Management Earnings Forecasts: A Review and Framework (2008, positive): “Factors that are positively associated with precise forecasts include managerial overconfidence ͑Hribar and Yang 2006͒, superior corporate governance ͑Ajinkya et al. 2005; Karamanou and Vafeas 2005͒, and analyst following ͑Baginski and Hassell 1997͒.”