Family control, board independence and earnings management: Evidence based on Hong Kong firms

By B. Jaggi, S. Leung, Ferdinand A. Gul. 2009

608 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d5dbb83ac070ba93b01084cfd199a61ca73d3501

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

Citations in the corpus

How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “…results in reducing the chances of managing the earnings, which indicates a better quality of the financial information for making decisions (Bradbury, Mak, & Tan, 2006; Davidson et al., 2005; Jaggi, Leung, & Gul, 2009; Klein, 2002; Peasnell, Pope, & Young, 2005; Xie, Davidson Iii, & DaDalt, 2003).”
Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “…fraud (Beasley, 1996; Farber, 2005), curtails the magnitude of earnings management (Peasnell, Pope & Young, 2000; Klein, 2002; Xie et al., 2003; Jaggi, Leung & Gul, 2009; Dimitropoulos & Asteriou, 2010), lowers the incidence of related party transactions (Dahya, Dimitrov & McConnell, 2008),…”
Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014, background): “…nonfamily Family members on board Audit committees constrain earnings management, but are less effective when family members are on corporate boards Jaggi, Leung, and Gul (2009) JAPP FA Earnings management Agency Family vs. nonfamily % ownership and family members on the board The effectiveness in…”
National Governance System, Corporate Ownership, and Roles of Outside Directors: A Corporate Governance Bundle Perspective (2014, unknown): “Indeed, Jaggi, Leung, and Gul (2009) find that the monitoring effectiveness of independent boards is lower in family-controlled firms than in non-family-controlled firms.”
Real earnings management in family firms: Evidence from an emerging economy (2016, background): “Endogeneity of family firms and REMs Jaggi et al. (2009) address the endogeneity issue in their earningsmanagement study of family firms in the HongKong context.”
Women directors, family ownership and earnings management in Malaysia (2016, background): “As for auditor size, a score of 1 is given if a company is audited by a BIG4 auditor, and 0 otherwise (e.g. Abdullah and Mohd Nasir, 2004; Bedard et al., 2004; Chia et al., 2007; Johl et al., 2007; Jaggi et al., 2009; Sun et al., 2011).”
Corporate governance and social responsibility (2015, background): “Board of Directors and audit committee characteristics like independence (Jaggi et al., 2009; Bronson et al., 2009) and expertise (DeZoort et al.”