Concepedia

Cultural similarity of non-local independent directors and financial reporting quality

Yanni Zeng, Mengna Liu, Ashley Ding, Rui Xu, Hao Zhang

International Review of Financial Analysis · 2023 · 14 citations · 49 references

Concepts

BusinessAccountancyAccountingCorporate ReportingCross-cultural ManagementFinancial AccountingCorporate CultureFinancial ReportingFinancial StatementsCorporate Reporting QualityCultural Considerations In ReportingDirector Independence MeasurementIndependence Of Non-executive DirectorsReadability Of Corporate Reports

References

49

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

Business, Accountancy, Accounting +14

Detecting Earnings Management.

Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text

Business, Accountancy, Accounting +17

How does financial reporting quality relate to investment efficiency?

Gary C. Biddle, Gilles Hilary, Rodrigo S. Verdi · Journal of Accounting and Economics · 2009 · 3K citations · Full text

Business, Accountancy, Accounting +12

Accounting Information, Disclosure, and the Cost of Capital

Richard A. Lambert, Christian Leuz, Robert E. Verrecchia · Journal of Accounting Research · 2007 · 2.4K citations

Business, Accountancy, Accounting +17

Guanxi and organizational dynamics: organizational networking in Chinese firms

Seung Ho Park, Yadong Luo · Strategic Management Journal · 2001 · 2K citations

Business, Strategic Management, Strategy +14