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International Board Reforms and Earnings Opacity: An Empirical Assessment of Economic Channels

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Government Guarantees and Banks’ Income Smoothing
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What do dividends tell us about earnings quality?
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Investor perceptions of the earnings quality consequences of hiring an affiliated auditor
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The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
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How Does Financial Reporting Quality Relate to Investment Efficiency
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Understanding earnings quality: A review of the proxies, their determinants and their consequences
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The role of information and financial reporting in corporate governance and debt contracting
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CEO tenure and earnings management
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The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review
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Why do countries matter so much for corporate governance?☆
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The Colors of Investors' Money: The Role of Institutional Investors Around the World
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Do independent directors cause improvements in firm transparency?
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Board reforms and firm value: Worldwide evidence
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High frequency trading and comovement in financial markets
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Are insiders equal? Evidence from earnings management in closely held East Asian firms
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The effect of international institutional factors on properties of accounting earnings
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Financial accounting information and corporate governance
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Financial accounting and corporate governance: a discussion
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Earnings management to avoid earnings decreases and losses
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Earnings management and investor protection: an international comparison
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Board Reforms and Dividend Policy: International Evidence
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How Do Board Reforms Affect Debt Financing Costs Around the World?
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Governance infrastructure and US foreign direct investment
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Motivations for FDI and domestic capital formation
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The role of accounting and auditing in corporate governance and the development of financial markets around the world
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Selection on Observed and Unobserved Variables: Assessing the Effectiveness of Catholic Schools
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Separation of Ownership and Control in the Modern Corporation
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Separation of Ownership and Control
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The Structure of Ownership and the Theory of the Firm
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Firm Performance and Board Committee Structure
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The Costs of Economic Nationalism: Evidence from the Brexit Experiment*
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Cash Holdings and Credit Risk
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Labor Protection and Leverage
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Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
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Management‐Employee Alliance and Earnings Opacity*
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Board Reforms and the Cost of Equity: International Evidence
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Board reforms around the world: The effect on corporate social responsibility
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Accounting Information, Disclosure, and the Cost of Capital
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International Accounting Standards and Accounting Quality
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00301.xopenalex-extracted
Corporate Governance and Agency Conflicts
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A Survey of Corporate Governance
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inferredcites →https://doi.org/10.1146/annurev-financial-110613-034502openalex-extracted
Corporate Liquidity Management: A Conceptual Framework and Survey
inferredcites →https://doi.org/10.1177/0148558x16640657openalex-extracted
Earnings Opacity and Closed-End Country Fund Discounts
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The Economic Costs of Conflict: A Case Study of the Basque Country
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Estimation and Inference of Impulse Responses by Local Projections
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Household Debt Revaluation and the Real Economy: Evidence from a Foreign Currency Debt Crisis
inferredcites →https://doi.org/10.1257/aer.20190159openalex-extracted
Synthetic Difference-in-Differences
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Using Synthetic Controls: Feasibility, Data Requirements, and Methodological Aspects
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The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey
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"Weak" Governance May Be Optimal Governance: A Discussion of "Corporate Governance and Backdating of Executive Stock Options"*
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Relationship-Specificity, Contract Enforceability, and Income Smoothing
inferredcites →https://doi.org/10.2308/accr.2003.78.3.641openalex-extracted
The World Price of Earnings Opacity
inferredcites →https://doi.org/10.2308/accr.2004.79.4.967openalex-extracted
Costs of Equity and Earnings Attributes
inferredcites →https://doi.org/10.2308/jiar-10221openalex-extracted
The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union
inferredcites →https://doi.org/10.3386/w30108openalex-extracted
Contamination Bias in Linear Regressions
inferredcites →https://doi.org/10.3386/w31184openalex-extracted
A Local Projections Approach to Difference-in-Differences
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SPSS and SAS procedures for estimating indirect effects in simple mediation models
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Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models
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Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK
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Relationship-Specificity, Contract Enforceability, and Income Smoothing
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