Innate and discretionary accruals quality and corporate governance
By P. Kent, J. Routledge, J. Stewart. 2010
223 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/8d50e1d576e1d182e1aaf115dc01947a2a93b94b
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Citations in the corpus
- The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014, background): “Previous studies have found a positive relation between AC financial expertise and financial reporting quality (Kelton & Yang, 2008; Kent, Routledge, & Stewart, 2010), and level of voluntary disclosure (Akhtaruddin & Haron, 2010).”
- Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “Our results, which show that a more active and larger audit committee is desirable in enhancing the quality of financial reporting in terms of audit timeliness, is consistent with evidence provided by Kent et al. (2010).”
- Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “, board characteristics) and EM (Chung et al., 2002; Klein, 2002; Xie et al., 2003; Davidson et al., 2005; Mitra & Cready, 2005; Lin et al., 2006; Rahman & Ali, 2006; Jaggi & Tsui, 2007; Jiraporn & Gleason, 2007; Bowen et al., 2008; Jiang et al., 2008; Epps & Ismail, 2009; Ghosh et al., 2010; Kent e”
- Audit committee characteristics and firm performance during the global financial crisis (2012, unknown): “…matters more during the GFC can be extended to other areas of governance research such as earnings and accrual quality (Baxter and Cotter 2009; Kent et al. 2010), CEO dismissal (Lau et al. 2009), managerial incentives and leverage (Banghøj et al. 2010; Florackis and Ozkan 2009), disclosure…”