Staggered Boards and Earnings Management
By Yijiang Zhao, Kung H. Chen. 2008
176 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/99ccdcc9dc3bdab81a3a059a0fab1628a466130e
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Martin Walker
- Christopher S. Armstrong
- W. Guay
- Joseph P. Weber
- Dain C. Donelson
- Matthew S. Ege
- Patrick G. Badolato
- G. He
In Strategy and Management
- Christopher S. Armstrong
- Martin Walker
- W. Guay
- Joseph P. Weber
- Dain C. Donelson
- Matthew S. Ege
- Patrick G. Badolato
- G. He
Citations in the corpus
- The effect of CEO inside debt holdings on financial reporting quality (2015, background): “…return on assets (ROA), a loss dummy (Loss), long-term debt-to-assets (Debt), market-to-book ratio (Mb), firm size (Size), sales growth (Salesgrowth), cash flow volatility (StdCash), and sales volatility (StdSales) (e.g., Klein 2002; Hribar and Nichols 2007; Zhao and Chen 2008; Ayers et al. 2011).”
- The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “(See, for example, Klein, 2002b; Zhao and Chen, 2008; and Duchin, Matsusaka, and Ozbas, 2010) Corporate governance structures include both formal and informal contracts.”
- How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Zhao and Chen (2008) find that US firms with staggered boards engage in lower levels of EM.”
- Do Corporate Governance Characteristics Influence Tax Management (2010, background): “Chen and Zhao (2008) show thatmanagers in companies with staggered boards are lazier, as shown by a lack of motivation to manage earnings.”
- Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, unknown): “This agency problem can be addressed through internal corporate governance mechanisms such as board effectiveness and managerial compensation (e.g. Klein 2002, Park and Shin 2004 and Zhao and Chen 2008, and specifically for banking firms Cornett et al. 2009 and Leventis and Dimitropoulos 2012).”
- Audit Committee Financial Expertise and Earnings Management: The Role of Status (2014, background): “Abnormal accruals are a common measure of within-GAAP earnings management (Zhao and Chen, 2008) and a potential indication of irregularities (Dechow et al., 2012).”