The DOI matches its Crossref record; 62 of the 62 references it cites were found in a registry or an index.
Accounting conservatism and board of director characteristics: An empirical analysis
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Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Separation of Ownership and Control
Fama, E. F., & Jensen, M. C. (1983) · The Journal of Law and Economics · doi:10.1086/467037 · Cited by 19,058
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
JENSEN, M. C. (1993) · The Journal of Finance · doi:10.1111/j.1540-6261.1993.tb04022.x · Cited by 8,528
Large Shareholders and Corporate Control
Shleifer, A., & Vishny, R. W. (1986) · Journal of Political Economy · doi:10.1086/261385 · Cited by 8,408
The Modern Corporation and Private Property
Kline, J. V., Berle, A. A., & Means, G. C. (1933) · Columbia Law Review · doi:10.2307/1115736 · Cited by 7,361
Corporate Governance and Equity Prices
Gompers, P., Ishii, J., & Metrick, A. (2003) · The Quarterly Journal of Economics · doi:10.1162/00335530360535162 · Cited by 6,120
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Audit committee, board of director characteristics, and earnings management
Klein, A. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00059-9 · Cited by 4,622
DECHOW, P. M., SLOAN, R. G., & SWEENEY, A. P. (1996) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1996.tb00489.x · Cited by 4,065
The conservatism principle and the asymmetric timeliness of earnings1
Basu, S. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00014-1 · Cited by 3,982
Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Managerial Overconfidence and Accounting Conservatism
AHMED, A. S., & DUELLMAN, S. (2013) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2012.00467.x · Cited by 719
Self-citationAccounting conservatism and firm investment efficiency
García Lara, J. M., García Osma, B., & Penalva, F. (2016) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2015.07.003 · Cited by 659
DHALIWAL, D., NAIKER, V., & NAVISSI, F. (2010) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2010.01027.x · Cited by 623
Accounting conservatism and corporate governance
García Lara, J. M., García Osma, B., & Penalva, F. (2009) · Review of Accounting Studies · doi:10.1007/s11142-007-9060-1 · Cited by 599
Metadata
- Authors
- Ahmed, A. S., & Duellman, S.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2007-07
- Volume
- 43
- Issue
- 2-3
- Pages
- 411-437
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3126107308
- Cited by
- 868
- References
- 62
- FWCI
- 93.87
- Type
- journal article
- Language
- en
- Open access
- green
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- Ahmed, A. S., & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2007.01.005
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
