The DOI matches its Crossref record; 23 of the 23 references it cites were found in a registry or an index.
Board structure and the informativeness of earnings
Open accessOverview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
White, H. (1980) · Econometrica · doi:10.2307/1912934 · Cited by 25,861
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
Higher market valuation of companies with a small board of directors
Yermack, D. (1996) · Journal of Financial Economics · doi:10.1016/0304-405x(95)00844-5 · Cited by 6,603
Outside directors and CEO turnover
Weisbach, M. S. (1988) · Journal of Financial Economics · doi:10.1016/0304-405x(88)90053-0 · Cited by 4,234
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
Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders
Agrawal, A., & Knoeber, C. R. (1996) · The Journal of Financial and Quantitative Analysis · doi:10.2307/2331397 · Cited by 2,801
The information content of losses
Hayn, C. (1995) · Journal of Accounting and Economics · doi:10.1016/0165-4101(95)00397-2 · Cited by 2,313
The Effects of Board Composition and Direct Incentives on Firm Performance
Hermalin, B. E., & Weisbach, M. S. (1991) · Financial Management · doi:10.2307/3665716 · Cited by 2,309
Larger board size and decreasing firm value in small firms
Eisenberg, T., Sundgren, S., & Wells, M. T. (1998) · Journal of Financial Economics · doi:10.1016/s0304-405x(98)00003-8 · Cited by 2,196
Board meeting frequency and firm performance
Vafeas, N. (1999) · Journal of Financial Economics · doi:10.1016/s0304-405x(99)00018-5 · Cited by 2,071
Self-citation
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
When are outside directors effective?☆
Duchin, R., Matsusaka, J. G., & Ozbas, O. (2010) · Journal of Financial Economics · doi:10.1016/j.jfineco.2009.12.004 · Cited by 1,047
The impact of board composition on the level of ESG disclosures in GCC countries
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-05-2018-0136 · Cited by 482
Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance
Francis, B., Hasan, I., & Wu, Q. (2015) · Financial Management · doi:10.1111/fima.12069 · Cited by 328
Metadata
- Authors
- Vafeas, N.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2000-06
- Volume
- 19
- Issue
- 2
- Pages
- 139-160
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2167175870
- Cited by
- 406
- References
- 23
- FWCI
- 4.77
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Board structure and the informativeness of earnings. https://app.cochat.ai/papers/10.1016/s0278-4254(00)00006-5
- The paper
- Vafeas, N. (2000). Board structure and the informativeness of earnings. Journal of Accounting and Public Policy. https://doi.org/10.1016/s0278-4254(00)00006-5
Data sources
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.