The association between corporate governance and earnings quality: Further evidence using the GOV-Score

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Ownership Structure and Earnings Management: Evidence from Portugal (2012, background): “Lev is significantly positive, in all models, providing evidence that an increase in leverage encourages managers to use more accruals to manage earnings to avoid debt covenant violation, confirming the prediction and results of DeFond & Jiambalvo (1994) and Jiang et al. (2008).”
Corporate governance and risk disclosure: evidence from Saudi Arabia (2019, unknown): “Regarding the audit committee, we construct an aggregate score to measure its effectiveness, similar to Brown and Caylor (2006) and Jiang et al. (2008), and based on the characteristics recommended by the 2006 Saudi CG code.”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, methodology): “For example, Jiang, Lee, and Anandarajan (2008) document that CG is negatively and significantly associated with both ABEM and a small earnings surprise.”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “Third, although a number of studies have investigated the link between CG and EM (Schipper, 1989; Healy & Wahlen, 1999; McNichols, 2000; Bowen et al., 2008; Jiang et al., 2008), they are observably concentrated in a few developed countries, such as UK and US, which tend to have largely similar CG,”