The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
Open accessAbstract
We study how corporate boards and audit committees are associated with voluntary financial disclosure practices, proxied here by management earnings forecasts. We find that in firms with more effective board and audit committee structures, managers are more likely to make or update an earnings forecast, and their forecast is less likely to be precise, it is more accurate, and it elicits a more favorable market response. Together, our empirical evidence is broadly consistent with the notion that effective corporate governance is associated with higher financial disclosure quality.
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Cites
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Disclosure, Liquidity, and the Cost of Capital
DIAMOND, D. W., & VERRECCHIA, R. E. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04620.x · Cited by 3,836
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
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
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1929-2 · Cited by 1,080
Do Family Firms Provide More or Less Voluntary Disclosure?
CHEN, S., CHEN, X., & CHENG, Q. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00288.x · Cited by 532
The Association between Board Composition and Different Types of Voluntary Disclosure
Lim, S., Matolcsy, Z., & Chow, D. (2007) · European Accounting Review · doi:10.1080/09638180701507155 · Cited by 527
Metadata
- Authors
- KARAMANOU, I., & VAFEAS, N.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2005-06
- Volume
- 43
- Issue
- 3
- Pages
- 453-486
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2072230298
- Cited by
- 1,387
- References
- 2
- FWCI
- 102.13
- Type
- journal article
- Language
- en
- Open access
- bronze
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- The paper
- KARAMANOU, I., & VAFEAS, N. (2005). The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2005.00177.x
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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.
