Board structure and the informativeness of earnings

By N. Vafeas. 2000

472 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f47316c28458e088ae91c6dcc3e5aecf7f6306c7

How researchers see this paper

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

In Accounting

1. Christopher S. Armstrong
2. W. Guay
3. Iftekhar Hasan
4. Bill Francis
5. A. Gerged
6. Qiang Wu
7. Mohammad Alhadab
8. Joseph P. Weber

In Strategy and Management

1. Christopher S. Armstrong
2. A. Gerged
3. W. Guay
4. Joseph P. Weber
5. Lara Al-Haddad
6. Mohammad Alhadab
7. Costas Lambrinoudakis
8. Malek El Diri

Citations in the corpus

• Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021, background): “For example, a large-sized board might lead to less corporate participation in earnings manipulations (Peasnell et al., 2005; Vafeas, 2000), as it is likely to comprise of more independent and experienced directors who can scrutinize managers activities.”
• Corporate governance and earnings management in concentrated markets (2020, background): “A larger board may result in lower levels of earnings management (Peasnell et al., 2005; Vafeas, 2000), because it is more likely to include a higher number of independent and more experienced directors who are more able to monitor management activities.”
• The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange (2012, result): “Some other previous studies such as those conducted by Lipton and Lorsch (1992), Haniffa & Hudaib (2006), Yermack (1996), Vafeas (2000) and Mak & Li (2001) found that board size is negatively related to the firm performance when investigated this relationship in the American and Malaysian firms.”
• Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance: Professors in the Boardroom (2014, background): “Vafeas (2000) also finds that board quality is positively related to earnings informativeness.”
• When Are Outside Directors Effective (2010, unknown): “See Vafeas (2000) for a discussion, but with negative results.”
• Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis (2003, unknown): “Vafeas (2000) shows that the earnings-return relationship is stronger”