create a website

Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. (2010). Wong, Raymond M. K., ; Firth, Michael ; Lo, Agnes W. Y., .
In: Journal of Corporate Finance.
RePEc:eee:corfin:v:16:y:2010:i:2:p:225-235.

Full description at Econpapers || Download paper

Cited: 91

Citations received by this document

Cites: 38

References cited by this document

Cocites: 37

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. The signalling role of a regulatory minority shareholder exercising rights: Evidence from firm’s bank loans. (2025). Xiong, Wenjing ; Zhu, Pingheng ; Wen, Fenghua.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000443.

    Full description at Econpapers || Download paper

  2. CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence. (2024). Jusoh, Ruzita ; Yahaya, Mohammed Baba ; Nee, Elaine Yen.
    In: EconStor Open Access Articles and Book Chapters.
    RePEc:zbw:espost:297287.

    Full description at Econpapers || Download paper

  3. Firms growth opportunities and accruals earnings management nexus: does corporate and national governance systems play a role?. (2024). Ackah, Peter ; Saleh, Mamdouh Abdulaziz ; Mensah, Emmanuel.
    In: SN Business & Economics.
    RePEc:spr:snbeco:v:4:y:2024:i:10:d:10.1007_s43546-024-00700-y.

    Full description at Econpapers || Download paper

  4. Firm level and country level determinants of earnings management in emerging economies: a systematic framework-based review. (2024). Gokhale, Manasi ; Pillai, Deepa.
    In: Future Business Journal.
    RePEc:spr:futbus:v:10:y:2024:i:1:d:10.1186_s43093-024-00361-1.

    Full description at Econpapers || Download paper

  5. Goodwill Hunting: Why and When Ultimate Controlling Owners Affect Their Firms’ Corporate Social Responsibility Performance. (2024). Dong, Yusen ; Ma, Pengcheng ; Sun, Lanzhu ; Ming, Daniel Han.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:193:y:2024:i:3:d:10.1007_s10551-023-05591-x.

    Full description at Econpapers || Download paper

  6. Corporate governance and earnings management: Evidence from Vietnamese listed firms. (2024). Ali, Searat ; Nguyen, Quynh ; Kim, Maria H.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:89:y:2024:i:pa:p:775-801.

    Full description at Econpapers || Download paper

  7. Related party transactions and earnings management under the UK different regulatory environments of the main and alternative investment markets. (2024). Alhadab, Mohammad ; el Diri, Malek.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000466.

    Full description at Econpapers || Download paper

  8. Majority-of-the-minority shareholder votes and investment efficiency. (2024). McGuinness, Paul B ; Cao, Ning.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:89:y:2024:i:c:s0929119924001184.

    Full description at Econpapers || Download paper

  9. Related-party transactions and CEO foreign experience: Evidence from China. (2024). Zhang, Yuyang ; Uchida, Konari ; Guedhami, Omrane ; el Ghoul, Sadok ; Dong, Liping.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:43:y:2024:i:c:s2214635024000789.

    Full description at Econpapers || Download paper

  10. Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model. (2023). Khemiri, Wafa ; Mehafdi, Messaoud ; Attia, Eman F.
    In: Future Business Journal.
    RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00213-4.

    Full description at Econpapers || Download paper

  11. Multiple measurements of CEOs’ overconfidence and future earnings management: evidence from Asia-Pacific developing countries. (2023). Sumiyana, Sumiyana ; Kurniawan, Firdaus ; Naim, Ainun.
    In: Palgrave Communications.
    RePEc:pal:palcom:v:10:y:2023:i:1:d:10.1057_s41599-023-02279-5.

    Full description at Econpapers || Download paper

  12. Does disclosure of customers identities benefit a companys performance in the product market? Evidence from China. (2023). Hsu, Yuan-Teng ; Xu, Xiaodong ; Xie, Huailing.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002512.

    Full description at Econpapers || Download paper

  13. Stock market liberalization and pay for market-based performance: Evidence from a quasi-natural experiment in China. (2023). Chen, Yuyang ; Wang, Xinlu.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:79:y:2023:i:c:s0927538x23000963.

    Full description at Econpapers || Download paper

  14. Does high cash compensation compromise the independence of outside directors? Evidence from directors dissenting votes in China. (2023). Liu, Yue ; Luo, Jin-Hui ; Dong, Huaili.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:78:y:2023:i:c:s0927538x23000100.

    Full description at Econpapers || Download paper

  15. How do family firms respond strategically to the digital transformation trend: Disclosing symbolic cues or making substantive changes?. (2023). Liu, Zixu ; Zhou, Jianghua.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:155:y:2023:i:pa:s0148296322008608.

    Full description at Econpapers || Download paper

  16. Government accounting supervision and excessive perk consumption of executives: Evidence from China. (2023). Chen, Wenchuan ; Zhang, Jinjin ; Fang, Hongrui ; Pan, DI.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323005111.

    Full description at Econpapers || Download paper

  17. Individual investors matter: The effect of investor-firm interactions on corporate earnings management. (2023). Li, YI ; Zhang, Wei ; Wang, Pengfei.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:83:y:2023:i:c:s0929119923001414.

    Full description at Econpapers || Download paper

  18. Randomized inspection and firms government subsidies: A natural experiment in China. (2023). Ye, Wenxu ; Kong, Dongmin ; Liu, Chenhao.
    In: China Economic Review.
    RePEc:eee:chieco:v:82:y:2023:i:c:s1043951x23001499.

    Full description at Econpapers || Download paper

  19. When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. (2022). Yasmin, Sofia ; O'Sullivan, Noel ; Ghafran, Chaudhry.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000222.

    Full description at Econpapers || Download paper

  20. CEO duality and tax avoidance: Empirical evidence from Greece. (2022). Kolias, Georgios ; Koumanakos, Evangelos.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000209.

    Full description at Econpapers || Download paper

  21. Directors’ and officers’ liability insurance: Evidence from independent directors’ voting. (2022). Yang, Tina ; Li, Tianshi ; Zhu, Jigao.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:138:y:2022:i:c:s0378426622000255.

    Full description at Econpapers || Download paper

  22. The effect of earnings management on firm performance: The moderating role of corporate governance quality. (2022). Mensah, Emmanuel ; Boachie, Christopher.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:83:y:2022:i:c:s1057521922002277.

    Full description at Econpapers || Download paper

  23. Are related-party transactions beneficial or detrimental in emerging markets? New evidence of financial services agreements from China. (2022). Liu, Yuanyuan ; Shi, Yaru ; Dou, Huan ; Xu, Hanwen.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:81:y:2022:i:c:s1057521922001107.

    Full description at Econpapers || Download paper

  24. Misconduct risk in banking services: Does a propensity to be sanctioned exist?. (2022). Verdoliva, Vincenzo ; Sampagnaro, Gabriele ; Salerno, Dario ; del Gaudio, Belinda L.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:81:y:2022:i:c:s1057521922000527.

    Full description at Econpapers || Download paper

  25. Do firms manipulate earnings after winning public-private partnership bids? Evidence from China. (2022). Majeed, Muhammad Ansar ; Zhong, Huijie ; Yan, Chao.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:51:y:2022:i:pb:s1566014121000881.

    Full description at Econpapers || Download paper

  26. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks. (2021). Hussainey, Khaled ; Elamer, Ahmed ; Ellelly, Nouran N ; Abdou, Hussein A ; Yazdifar, Hassan.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:26:y:2021:i:4:p:6281-6311.

    Full description at Econpapers || Download paper

  27. NPO Funding in Italy: The Role and the Contribution of Corporate Governance. (2021). Amelio, Stefano ; Gazzola, Patrizia ; Papagiannis, Fragkoulis ; Grechi, Daniele.
    In: International Journal of Business and Management.
    RePEc:ibn:ijbmjn:v:15:y:2021:i:12:p:1.

    Full description at Econpapers || Download paper

  28. Financial statement comparability, state ownership, and the cost of debt: Evidence from China. (2021). Majeed, Muhammad Ansar ; Yan, Chao.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:58:y:2021:i:c:s0275531921001185.

    Full description at Econpapers || Download paper

  29. Vertical interlock and stock price crash risk. (2021). Chen, Xin ; Yang, Chang.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x19305037.

    Full description at Econpapers || Download paper

  30. Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting. (2021). Ferramosca, Silvia ; Allegrini, Marco.
    In: European Management Journal.
    RePEc:eee:eurman:v:39:y:2021:i:6:p:816-828.

    Full description at Econpapers || Download paper

  31. Corporate governance in emerging markets: A selective review and an agenda for future research. (2021). Yurtoglu, Burcin ; Claessens, Stijn ; Ararat, Melsa.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:48:y:2021:i:c:s1566014120301576.

    Full description at Econpapers || Download paper

  32. Female directors, board committees, and firm performance: Time-series evidence from Turkey. (2021). Yurtoglu, Burcin ; Ararat, Melsa.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:48:y:2021:i:c:s1566014120301552.

    Full description at Econpapers || Download paper

  33. Quad-qualified audit committee director: Implications for monitoring and reducing financial corruption. (2021). Harris, Stanley G ; Gorshunov, Mikhail A ; Walker, Jack H ; Armenakis, Achilles A.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302984.

    Full description at Econpapers || Download paper

  34. The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia. (2021). Boshnak, Helmi A.
    In: International Review of Management and Marketing.
    RePEc:eco:journ3:2021-04-1.

    Full description at Econpapers || Download paper

  35. The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China. (2021). Jiang, Haiyan ; Tian, Gary ; Zhou, Donghua.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:1022-1056.

    Full description at Econpapers || Download paper

  36. Audit committee quality indices, reporting quality and firm value. (2021). Powell, Ronan ; Almaqoushi, Wael.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:185-229.

    Full description at Econpapers || Download paper

  37. The impact of internal and external factors on the relationship between information opacity and open‐market repurchases. (2021). Peng, Jingyu ; Wang, Chihwei.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:3:p:4085-4118.

    Full description at Econpapers || Download paper

  38. Vertical interlock and the value of cash holdings. (2021). Chen, Xin ; Yang, Chang.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:1:p:561-593.

    Full description at Econpapers || Download paper

  39. Exploring sustainable governance: Compliance with the Italian related party transactions regulation for the legal protection of minority shareholders. (2020). Lombardi, Rosa ; Maglio, Roberto ; Agliata, Francesco ; Rey, Andrea.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:1:p:272-282.

    Full description at Econpapers || Download paper

  40. Related Party Transactions and Opinion Shopping. (2020). Chen, Guang-Zheng.
    In: Journal of Applied Finance & Banking.
    RePEc:spt:apfiba:v:10:y:2020:i:1:f:10_1_9.

    Full description at Econpapers || Download paper

  41. Related Party Transactions, State Ownership, the Cost of Corporate Debt, and Corporate Tax Avoidance: Evidence from Vietnam. (2020). Mai, Nhat Chi.
    In: OSF Preprints.
    RePEc:osf:osfxxx:y5qj3.

    Full description at Econpapers || Download paper

  42. Frequencies of board meetings on various topics and corporate governance: evidence from China. (2020). Talavera, Oleksandr ; Yin, Shuxing ; Ji, Jiao.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:54:y:2020:i:1:d:10.1007_s11156-018-00784-2.

    Full description at Econpapers || Download paper

  43. The Relationship between Female Top Managers and Corporate Social Responsibility in China: The Moderating Role of the Marketization Level. (2020). Chen, Shouming ; Lu, Qianwen.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:18:p:7730-:d:415583.

    Full description at Econpapers || Download paper

  44. The impact of product market competition and internal corporate governance on family succession. (2020). Yeh, Yin-Hua ; Liao, Chen-Chieh.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x18304803.

    Full description at Econpapers || Download paper

  45. Do related party transactions always deteriorate earnings informativeness?. (2020). Weng, Pei-Yu ; Chen, Chung-Yu.
    In: The North American Journal of Economics and Finance.
    RePEc:eee:ecofin:v:54:y:2020:i:c:s1062940820301662.

    Full description at Econpapers || Download paper

  46. Firm-level and Country-level Corporate Governance: Does One Substitute or Complement the Other?. (2020). Cohen, Oded.
    In: Bank of Israel Working Papers.
    RePEc:boi:wpaper:2020.08.

    Full description at Econpapers || Download paper

  47. Are all forms of ownership prone to tunneling? A meta‐analysis. (2020). Boyd, Brian K ; Solarino, Angelo M.
    In: Corporate Governance: An International Review.
    RePEc:bla:corgov:v:28:y:2020:i:6:p:488-501.

    Full description at Econpapers || Download paper

  48. Investor protection and cost of debt: Evidence from dividend commitment in firm bylaws. (2020). Wang, Yuetang ; Zhang, LU ; Cheng, Linyin ; Yang, Dan.
    In: Corporate Governance: An International Review.
    RePEc:bla:corgov:v:28:y:2020:i:5:p:294-308.

    Full description at Econpapers || Download paper

  49. Whether CEO Succession Via Hierarchical Jumps is Detrimental or Blessing in Disguise? Evidence from Chinese Listed Firms. (2019). Zeeshan, Sarfraz Muddassar.
    In: Zagreb International Review of Economics and Business.
    RePEc:zag:zirebs:v:22:y:2019:i:2:p:23-41.

    Full description at Econpapers || Download paper

  50. An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies. (2019). Chen, Chien-Hsun ; Wu, Yu-Ting.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00061-1.

    Full description at Econpapers || Download paper

  51. Corporate diversification and dividend policy: empirical evidence from Malaysia. (2019). Subramaniam, Vasanthan ; Wasiuzzaman, Shaista.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:23:y:2019:i:3:d:10.1007_s10997-018-9440-x.

    Full description at Econpapers || Download paper

  52. What determines the severity of tunneling in China?. (2019). Sun, Pei ; Hu, Helen Wei.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:36:y:2019:i:1:d:10.1007_s10490-018-9582-z.

    Full description at Econpapers || Download paper

  53. Internationalization, related party transactions, and firm ownership structure: Empirical evidence from an emerging market. (2019). Bhattacharya, Saurabh ; Agnihotri, Arpita.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:48:y:2019:i:c:p:340-352.

    Full description at Econpapers || Download paper

  54. Controlling shareholders tax incentives and related party transactions. (2019). Jung, Woon-Oh ; Choi, Sunhwa ; Chung, Heesun.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:57:y:2019:i:c:s0927538x19301659.

    Full description at Econpapers || Download paper

  55. Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?. (2019). Shan, Yuan George.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:34:y:2019:i:c:p:30-48.

    Full description at Econpapers || Download paper

  56. The value of academics: Evidence from academic independent director resignations in China. (2019). Tourani-Rad, Alireza ; Chen, Jun ; Garel, Alexandre.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:58:y:2019:i:c:p:393-414.

    Full description at Econpapers || Download paper

  57. The corporate governance of profit shifting. (2018). Delis, Manthos ; Karavitis, Panagiotis ; Klassen, Kenneth.
    In: MPRA Paper.
    RePEc:pra:mprapa:88724.

    Full description at Econpapers || Download paper

  58. The impact of related party transactions on earnings management: some insights from the Italian context. (2018). Mazza, Tatiana ; Marchini, Pier Luigi ; Medioli, Alice.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:22:y:2018:i:4:d:10.1007_s10997-018-9415-y.

    Full description at Econpapers || Download paper

  59. Related party transactions and audit fees: the role of the internal audit function. (2018). Al-Gamrh, Bakr ; Haji, Samihah Saad ; Al-Dhamari, Redhwan Ahmed ; Nor, KU.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:22:y:2018:i:1:d:10.1007_s10997-017-9376-6.

    Full description at Econpapers || Download paper

  60. Independent directors in Asian firms: An integrative review and future directions. (2018). Wei, Wei ; Tang, Ryan W ; Yu, Jing.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:35:y:2018:i:3:d:10.1007_s10490-017-9553-9.

    Full description at Econpapers || Download paper

  61. Investor protection and asset prices. (2018). Basak, Suleyman ; Yavuz, M ; Chabakauri, Georgy.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:118917.

    Full description at Econpapers || Download paper

  62. The complex role of family involvement in earnings management. (2018). Ferramosca, Silvia ; Allegrini, Marco.
    In: Journal of Family Business Strategy.
    RePEc:eee:fambus:v:9:y:2018:i:2:p:128-141.

    Full description at Econpapers || Download paper

  63. Board of director compensation in China: To pay or not to pay? How much to pay?. (2018). Chen, Zonghao ; Keefe, Michael Oconnor.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:37:y:2018:i:c:p:66-82.

    Full description at Econpapers || Download paper

  64. Gender Diversity and Ownership Structure of Malaysian Firms in the Real Estate Sector. (2018). Abdullah, Zaimah ; Ishak, Rokiah ; Amran, Noor Afza.
    In: The Journal of Social Sciences Research.
    RePEc:arp:tjssrr:2018:p:915-923.

    Full description at Econpapers || Download paper

  65. Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies. (2017). al Farooque, Omar ; Katmon, Nooraisah.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-015-2752-8.

    Full description at Econpapers || Download paper

  66. The impact of audit committee expertise on audit quality: Evidence from UK audit fees. (2017). O'Sullivan, Noel ; Ghafran, Chaudhry.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:49:y:2017:i:6:p:578-593.

    Full description at Econpapers || Download paper

  67. The Value of the Corporate Governance Canon on Chinese Companies. (2016). Michael, Bryane ; Goo, Say-Hak.
    In: EconStor Preprints.
    RePEc:zbw:esprep:173675.

    Full description at Econpapers || Download paper

  68. Idiosyncratic volatility, executive compensation and corporate governance: examination of the direct and moderate effects. (2016). Wang, Mu-Shun.
    In: Review of Managerial Science.
    RePEc:spr:rvmgts:v:10:y:2016:i:2:p:213-244.

    Full description at Econpapers || Download paper

  69. Tunneling through related-party loan guarantees: evidence from a quasi-experiment in China. (2016). Huang, Wei.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:47:y:2016:i:3:d:10.1007_s11156-015-0523-3.

    Full description at Econpapers || Download paper

  70. Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China. (2016). Wong, Sonia ; Xin, Qingquan ; Firth, Michael ; Yin, HO.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:134:y:2016:i:4:d:10.1007_s10551-014-2391-5.

    Full description at Econpapers || Download paper

  71. Corporate environmental initiatives in the Chinese context: Performance implications and contextual factors. (2016). Humphreys, Paul K.
    In: International Journal of Production Economics.
    RePEc:eee:proeco:v:180:y:2016:i:c:p:48-56.

    Full description at Econpapers || Download paper

  72. Disclosure on Related Party Transactions: Evidence from Italian Listed Companies. (2016). di Trana, Gromis ; Fabrizio, Bava .
    In: Accounting, Economics, and Law: A Convivium.
    RePEc:bpj:aelcon:v:6:y:2016:i:2:p:119-150:n:1.

    Full description at Econpapers || Download paper

  73. Corporate Board Structure in the United States and India: A Comparative View. (2015). Mehrotra, Shweta.
    In: Indian Journal of Corporate Governance.
    RePEc:sae:ijcgvn:v:8:y:2015:i:2:p:166-186.

    Full description at Econpapers || Download paper

  74. Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model. (2015). Tang, Hui-Wen ; Chang, Chong-Chuo.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:45:y:2015:i:1:p:33-58.

    Full description at Econpapers || Download paper

  75. Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee. (2015). Lin, Teng ; Hutchinson, Marion ; Percy, Majella.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:19:y:2015:i:1:p:197-227.

    Full description at Econpapers || Download paper

  76. Value relevance, earnings management and corporate governance in China. (2015). Shan, Yuan George.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:23:y:2015:i:c:p:186-207.

    Full description at Econpapers || Download paper

  77. Tournament incentives and corporate fraud. (2015). Vergauwe, Skrlan ; Muller, Maximilian A ; Hass, Lars Helge.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:34:y:2015:i:c:p:251-267.

    Full description at Econpapers || Download paper

  78. Implementation of “audit committee” and “independent director” for financial reporting in China. (2015). Wu, Huiying ; Perera, Hector ; Patel, Chris.
    In: Advances in accounting.
    RePEc:eee:advacc:v:31:y:2015:i:2:p:247-262.

    Full description at Econpapers || Download paper

  79. FIRMS FINANCIAL AND CORPORATE GOVERNANCE CHARACTERISTICS ASSOCIATION WITH EARNING MANAGEMENT PRACTICES: A META-ANALYSIS APPROACH. (2014). Hamid, Fatima Abdul ; Houssem, Chaabane Oussama ; Ayedh, Abdullah Mohamed ; Echchabi, Abdelghani.
    In: Economic Review: Journal of Economics and Business.
    RePEc:tuz:journl:v:12:y:2014:i:2:p:49-72.

    Full description at Econpapers || Download paper

  80. The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan. (2014). Shah, Attaullah.
    In: Lahore Journal of Economics.
    RePEc:lje:journl:v:19:y:2014:i:2:p:27-70.

    Full description at Econpapers || Download paper

  81. The valuation effect of corporate governance on stakeholder wealth: Evidence from strategic alliances. (2014). Chen, Li-Yu ; Lai, Jung-Ho.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:32:y:2014:i:c:p:117-131.

    Full description at Econpapers || Download paper

  82. Firm headquarters location, ownership structure, and stock return co-movements. (2014). Luo, Yuanhang ; Zhang, Xueyong ; Liao, LI.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:30:y:2014:i:c:p:158-172.

    Full description at Econpapers || Download paper

  83. Corporate governance and the information environment: Evidence from Chinese stock markets. (2014). Vergauwe, Skrlan ; Zhang, Qiyu.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:36:y:2014:i:c:p:106-119.

    Full description at Econpapers || Download paper

  84. How do accounting standards and insiders incentives affect earnings management? Evidence from China. (2013). Zhang, Yuyang ; Uchida, Konari ; Bu, Hua.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:16:y:2013:i:c:p:78-99.

    Full description at Econpapers || Download paper

  85. Corporate governance in emerging markets: A survey. (2013). Yurtoglu, Burcin ; Claessens, Stijn.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:15:y:2013:i:c:p:1-33.

    Full description at Econpapers || Download paper

  86. Cost of government and firm value. (2013). Shan, Liwei ; GONG, STEPHEN ; Firth, Michael.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:21:y:2013:i:c:p:136-152.

    Full description at Econpapers || Download paper

  87. The private benefits of control in Chinese listed firms: Do cash flow rights always reduce controlling shareholders’ tunneling?. (2012). Luo, Jin-Hui ; Cai, DI ; Wan, Di-Fang.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:29:y:2012:i:2:p:499-518.

    Full description at Econpapers || Download paper

  88. Related party transactions as a source of earnings management. (2011). Xiao, Xinrong ; Cheng, Peng.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:21:y:2011:i:3:p:165-181.

    Full description at Econpapers || Download paper

  89. Counter-cyclical substitution between trade credit and bank credit. (2011). Zhang, Shunming ; Shi, Xiaojun ; Huang, Hui.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:35:y:2011:i:8:p:1859-1878.

    Full description at Econpapers || Download paper

  90. Can book-tax differences capture earnings management and tax Management? Empirical evidence from China. (2011). Tang, Tanya ; Firth, Michael.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:46:y:2011:i:2:p:175-204.

    Full description at Econpapers || Download paper

  91. CORPORATE GOVERNANCE AND DISCLOSURE OF RELATED PARTY TRANSACTIONS. (2011). Shukor, Zaleha Abdul.
    In: 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding.
    RePEc:cms:2icb11:2011-267.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Ahn, S. ; Walker, M. Corporate governance and the spinoff decision. 2007 Journal of Corporate Finance. 13 76-93

  2. American Institute of Certified Public Accountants (AICPA) Accounting and Auditing for Related Party Transactions: A Toolkit for Accountants and Auditors. 2001 AICPA: New York, NY
    Paper not yet in RePEc: Add citation now
  3. Bauguess, S. ; Moeller, S. ; Schlingemann, F. ; Zutter, C. Ownership structure and target returns. 2009 Journal of Corporate Finance. 15 48-65

  4. Berghe, L. ; Baelden, T. The complex relation between director independence and board effectiveness. 2005 Corporate Governance. 5 58-83
    Paper not yet in RePEc: Add citation now
  5. Berkman, H. ; Cole, R.A. ; Fu, L.J. Expropriation through loan guarantees to related parties: evidence from China. 2009 Journal of Banking and Finance. 33 141-156

  6. Bhagat, S. ; Bolton, B. Corporate governance and firm performance. 2008 Journal of Corporate Finance. 14 257-273

  7. Brav, A. ; Graham, J. ; Harvey, C. ; Michaely, R. Payout policy in the 21st century. 2005 Journal of Financial Economics. 77 483-527

  8. Chan, K.H. ; Lo, A. The influence of management perception of environmental variables on the choice of international transfer pricing methods. 2004 The International Journal of Accounting. 39 93-110

  9. Chen, G.M. ; Firth, M. ; Gao, D. ; Rui, O. Ownership structure, corporate governance, and fraud: evidence from China. 2006 Journal of Corporate Finance. 12 424-448

  10. Chen, K.C.W. ; Chen, Z. ; Wei, J.K.C. Legal protection of investors, corporate governance, and the cost of equity capital. 2009 Journal of Corporate Finance. 15 273-289

  11. Chidambaran, N.K. ; Prabhala, N.R. Executive stock option repricing, internal governance mechanisms, and management turnover. 2003 Journal of Financial Economics. 69 153-189
    Paper not yet in RePEc: Add citation now
  12. China Securities Regulatory Commission (CSRC) . 2002 :
    Paper not yet in RePEc: Add citation now
  13. Chung, R. ; Firth, M. ; Kim, J.B. Institutional monitoring and opportunistic earnings management. 2002 Journal of Corporate Finance. 8 29-48

  14. Collier, J. ; Esteban, R. Governance in the participative organization: freedom, creativity and ethics. 1999 Journal of Business Ethics. 21 173-188
    Paper not yet in RePEc: Add citation now
  15. Conover, T. ; Nichols, N. A further examination of income shifting through transfer pricing considering firm size and/or distress. 2000 The International Journal of Accounting. 35 189-211

  16. Cornett, M.M. ; NcNutt, J.J. ; Tehranian, H. Corporate governance and earnings management at large U.S. bank holding companies. 2009 Journal of Corporate Finance. 15 412-430

  17. CSRC . 2004 :
    Paper not yet in RePEc: Add citation now
  18. CSRC Standards concerning the contents and formats of information disclosure by companies offering securities to the public No. 2. 2005 En : Contents and formats of annual reports. China Securities Regulatory Commission. :
    Paper not yet in RePEc: Add citation now
  19. DeFond, M.L. ; Hann, R. ; Hu, X. Does the market value financial expertise on audit committees of boards of directors?. 2005 Journal of Accounting Research. 43 153-193

  20. Denis, D. ; McConnell, J.J. International corporate governance. 2003 Journal of Financial and Quantitative Analysis. 38 1-36

  21. Denis, D.J. ; Denis, D.K. ; Sarin, A. Agency problems, equity ownership, and corporate diversification. 1997 Journal of Finance. 52 135-160

  22. Donaldson, T. ; Preston, L.E. The stakeholder theory of the corporation: concepts, evidence and implications. 1995 Academy of Management Review. 20 65-91
    Paper not yet in RePEc: Add citation now
  23. Fan, G. ; Wang, X.L. . 2004 En : NERI Index of Marketization of China (by Provinces) 2004 Report. The Economic Science Press: Beijing, PRC
    Paper not yet in RePEc: Add citation now
  24. Gordon, E. ; Henry, E. ; Louwers, T. ; Reed, B. Auditing related party transactions: a literature overview and research synthesis. 2007 Accounting Horizons. 21 81-102
    Paper not yet in RePEc: Add citation now
  25. Hermalin, B. ; Weisbach, M. Boards of directors as an endogenously determined institution: a survey of the economic literature. 2003 Economic Policy Review. 9 7-26

  26. Iwasaki, I. The determinants of board composition in a transitional economy: evidence from Russia. 2008 Journal of Corporate Finance. 14 532-549

  27. Jensen, M. The modern industrial revolution, exit, and the failure of internal control systems. 1993 Journal of Finance. 48 831-880

  28. Jensen, M.C. Value maximization, stakeholder theory, and the corporate objective function. 2005 Journal of Applied Corporate Finance. 14 8-21
    Paper not yet in RePEc: Add citation now
  29. Levine, M.H. ; Fitzsimons, A.P. ; Siegel, J.G. Auditing related party transactions. 1997 The CPA Journal. 67 46-50
    Paper not yet in RePEc: Add citation now
  30. Liu, Q. ; Lu, Z. Corporate governance and earnings management in the Chinese listed companies: a tunneling perspective. 2007 Journal of Corporate Finance. 13 881-906

  31. Lo, A. ; Wong, R. ; Firth, M. Tax and financial reporting incentives for income shifting: an empirical analysis of the transfer pricing behavior of Chinese-listed companies. 2007 En : Conference Paper. 19th Asian-Pacific Conference on International Accounting Issues. :
    Paper not yet in RePEc: Add citation now
  32. Matten, D. ; Crane, A. Corporate citizenship: toward an extended theoretical conceptualization. 2005 Academy of Management Review. 30 166-179
    Paper not yet in RePEc: Add citation now
  33. Netter, J. ; Poulsen, A. ; Stegmoller, M. The rise of corporate governance in corporate control research. 2009 Journal of Corporate Finance. 15 1-9

  34. Park, Y. ; Shin, H. Board composition and earnings management in Canada. 2004 Journal of Corporate Finance. 10 431-457

  35. Shanghai Daily, February 4, 2008. China acts more toughly against tax violation (February 4).
    Paper not yet in RePEc: Add citation now
  36. Shleifer, A. ; Vishny, R.W. A survey of corporate governance. 1997 Journal of Finance. 52 737-783

  37. SSE . 2004 :
    Paper not yet in RePEc: Add citation now
  38. Xie, B. ; Davidson, W. ; DaDalt, P. Earnings management and corporate governance: the role of the board and the audit committee. 2003 Journal of Corporate Finance. 9 295-316

Cocites

Documents in RePEc which have cited the same bibliography

  1. Leadership structure and strategic change: the case of incomplete corporate spinoffs. (2025). Kolahgar, Sam ; Babaghaderi, Azadeh.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:197:y:2025:i:c:s0148296325002772.

    Full description at Econpapers || Download paper

  2. Corporate Spin-Offs and Shareholders’ Wealth: A Systematic Review and Future Research Agenda. (2023). Saima, Nazir ; Khalid, Chisti.
    In: Acta Universitatis Sapientiae, Economics and Business.
    RePEc:vrs:auseab:v:11:y:2023:i:1:p:42-63:n:2.

    Full description at Econpapers || Download paper

  3. Corporate communication and shareholder base retention: evidence from spin-offs. (2023). McDonough, Ryan P.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:60:y:2023:i:4:d:10.1007_s11156-023-01129-4.

    Full description at Econpapers || Download paper

  4. Board diversity and corporate innovation: New evidence from the Canadian context. (2023). Abtahi, Zahra ; Benkraiem, Ramzi ; Chkir, Imed.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:55:y:2023:i:pa:s154461232300199x.

    Full description at Econpapers || Download paper

  5. Comparing SRI funds to conventional funds using a PCA methodology. (2022). Tantisantiwong, Nongnuch ; Helliar, Christine ; Petracci, Barbara.
    In: Journal of Asset Management.
    RePEc:pal:assmgt:v:23:y:2022:i:7:d:10.1057_s41260-022-00264-2.

    Full description at Econpapers || Download paper

  6. The effects of busy board on firm’s probability to pay dividends. (2022). Sun, Liang ; Yu, Huaibing.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:60:y:2022:i:c:s0275531921002178.

    Full description at Econpapers || Download paper

  7. Like father, like son: Who creates listed subsidiaries?. (2022). Uchida, Konari ; Boulifa, Hichem.
    In: Journal of the Japanese and International Economies.
    RePEc:eee:jjieco:v:64:y:2022:i:c:s0889158322000156.

    Full description at Econpapers || Download paper

  8. The effects of female chief executive officers on corporate social responsibility. (2021). Lim, Mi Hee ; Chung, Jee Yong.
    In: Managerial and Decision Economics.
    RePEc:wly:mgtdec:v:42:y:2021:i:5:p:1235-1247.

    Full description at Econpapers || Download paper

  9. Market Performance of Spun-Off Subsidiaries: Effects of Board Independence and Directors’ Industry Experience. (2021). Ozbek, Volkan O.
    In: American Business Review.
    RePEc:ris:ambsrv:0034.

    Full description at Econpapers || Download paper

  10. The influence of board experience on firm performance: does the director’s role matter?. (2021). Fernandez-Temprano, Miguel A ; Tejerina-Gaite, Fernando A.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:25:y:2021:i:3:d:10.1007_s10997-020-09520-2.

    Full description at Econpapers || Download paper

  11. NPO Funding in Italy: The Role and the Contribution of Corporate Governance. (2021). Amelio, Stefano ; Gazzola, Patrizia ; Papagiannis, Fragkoulis ; Grechi, Daniele.
    In: International Journal of Business and Management.
    RePEc:ibn:ijbmjn:v:15:y:2021:i:12:p:1.

    Full description at Econpapers || Download paper

  12. Board gender diversity and firm performance: Evidence from the Russian agri-food industry. (2020). Glauben, Thomas ; Gagalyuk, Taras ; Bobojonov, Ihtiyor ; Tleubayev, Alisher.
    In: EconStor Open Access Articles and Book Chapters.
    RePEc:zbw:espost:274077.

    Full description at Econpapers || Download paper

  13. The Market Success of Corporate Spin-offs: Do CEO External Directorships, Age, and Their Interactions Matter?. (2020). Ozbek, Volkan O.
    In: American Business Review.
    RePEc:ris:ambsrv:0012.

    Full description at Econpapers || Download paper

  14. Do Boards of Directors Really Matter in the Cooperation Behavior of Firms? An Exploratory Analysis in Spain. (2020). Medina-Salgado, Maria Sonia ; Sacristan-Navarro, Maria ; Guerras-Martin, Luis Angel.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:23:p:10114-:d:455863.

    Full description at Econpapers || Download paper

  15. CEO influence on the board of directors: Evidence from corporate spinoffs. (2020). Pham, Duong T.
    In: European Financial Management.
    RePEc:bla:eufman:v:26:y:2020:i:5:p:1324-1349.

    Full description at Econpapers || Download paper

  16. An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies. (2019). Chen, Chien-Hsun ; Wu, Yu-Ting.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00061-1.

    Full description at Econpapers || Download paper

  17. Corporate spinoffs and executive compensation. (2018). Yu, Wayne ; Law, Justin.
    In: Frontiers of Business Research in China.
    RePEc:spr:fobric:v:12:y:2018:i:1:d:10.1186_s11782-018-0043-9.

    Full description at Econpapers || Download paper

  18. Does corporate diversification reduce value in high technology firms?. (2018). Borah, Nilakshi ; Shao, Nan ; Pan, Liu ; Park, Jung Chul.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:51:y:2018:i:3:d:10.1007_s11156-017-0685-2.

    Full description at Econpapers || Download paper

  19. Corporate Governance and the Efficiency of Internal Capital Markets. (2016). Chen, I-Ju.
    In: Review of Pacific Basin Financial Markets and Policies (RPBFMP).
    RePEc:wsi:rpbfmp:v:19:y:2016:i:02:n:s0219091516500132.

    Full description at Econpapers || Download paper

  20. Idiosyncratic volatility, executive compensation and corporate governance: examination of the direct and moderate effects. (2016). Wang, Mu-Shun.
    In: Review of Managerial Science.
    RePEc:spr:rvmgts:v:10:y:2016:i:2:p:213-244.

    Full description at Econpapers || Download paper

  21. Price Discovery in US and Australian Stock and Options Markets. (2015). Patel, Vinay.
    In: PhD Thesis.
    RePEc:uts:finphd:6-2015.

    Full description at Econpapers || Download paper

  22. Price Discovery in US and Australian Stock and Options Markets. (2015). Patel, Vinay.
    In: PhD Thesis.
    RePEc:uts:finphd:27.

    Full description at Econpapers || Download paper

  23. Which governance characteristics affect the incidence of divestitures in Australia?. (2015). Rahman, Nahid ; Nguyen, Pascal.
    In: Australian Journal of Management.
    RePEc:sae:ausman:v:40:y:2015:i:2:p:351-374.

    Full description at Econpapers || Download paper

  24. The impact of internet-based services on credit unions: a propensity score matching approach. (2015). Vitzthum, Sascha ; Pana, Elisabeta ; Willis, David.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:44:y:2015:i:2:p:329-352.

    Full description at Econpapers || Download paper

  25. Executive compensation and the corporate spin-off decision. (2015). Nandy, Debarshi ; Tian, Yisong S. ; Feng, YI.
    In: Journal of Economics and Business.
    RePEc:eee:jebusi:v:77:y:2015:i:c:p:94-117.

    Full description at Econpapers || Download paper

  26. Diversification strategy, Ownership Structure, and Firm Value: a study of public‐listed firms in Indonesia. (2014). Hooy, Chee-Wooi ; Brahmana, Rayenda ; Setiawan, Doddy.
    In: MPRA Paper.
    RePEc:pra:mprapa:64607.

    Full description at Econpapers || Download paper

  27. Managerial Incentives and the Role of Advisors in the Continuous-Time Agency Model. (2013). Osano, Hiroshi ; Hori, Keiichi.
    In: KIER Working Papers.
    RePEc:kyo:wpaper:863.

    Full description at Econpapers || Download paper

  28. European spin-offs Origin, value creation, and long-term performance. (2013). Murgia, Maurizio ; Boreiko, Dmitri.
    In: BEMPS - Bozen Economics & Management Paper Series.
    RePEc:bzn:wpaper:bemps05.

    Full description at Econpapers || Download paper

  29. Corporate governance and capital allocations of diversified firms. (2012). Chen, Sheng-Syan ; Chen, I-Ju, .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:2:p:395-409.

    Full description at Econpapers || Download paper

  30. The value impact of international and industrial diversifications on public‐listed firms in Malaysia. (2012). Hooy, Chee-Wooi ; Lee, Kian-Tek.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:13:y:2012:i:3:p:366-380.

    Full description at Econpapers || Download paper

  31. Why are proposed spinoffs withdrawn?. (2011). Harris, Oneil ; Madura, Jeff.
    In: The Quarterly Review of Economics and Finance.
    RePEc:eee:quaeco:v:51:y:2011:i:1:p:69-81.

    Full description at Econpapers || Download paper

  32. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. (2010). Wong, Raymond M. K., ; Firth, Michael ; Lo, Agnes W. Y., .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:16:y:2010:i:2:p:225-235.

    Full description at Econpapers || Download paper

  33. Divestitures, wealth effects and corporate governance. (2010). Owen, Sian ; Shi, Liting ; Yawson, Alfred.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:50:y:2010:i:2:p:389-415.

    Full description at Econpapers || Download paper

  34. Access to financing, rents, and organization of the firm. (2008). Renucci, Antoine.
    In: Post-Print.
    RePEc:hal:journl:halshs-00365983.

    Full description at Econpapers || Download paper

  35. The wealth effects of cross-border spinoffs. (2008). Harris, Oneil ; Glegg, Charmaine.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:18:y:2008:i:5:p:461-476.

    Full description at Econpapers || Download paper

  36. Industrial diversification, partial privatization and firm valuation: Evidence from publicly listed firms in China. (2008). Su, Dongwei ; Lin, Chen.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:14:y:2008:i:4:p:405-417.

    Full description at Econpapers || Download paper

  37. Access to financing, rents, and organization of the firm. (2008). RENUCCI, Antoine.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:14:y:2008:i:4:p:337-346.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-17 16:59:32 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.