{"id":"https://openalex.org/W2146237944","doi":"https://doi.org/10.1111/j.1467-8683.2009.00753.x","title":"Corporate Governance and Earnings Management: A Meta\u2010Analysis","display_name":"Corporate Governance and Earnings Management: A Meta\u2010Analysis","publication_year":2009,"publication_date":"2009-09-01","ids":{"openalex":"https://openalex.org/W2146237944","doi":"https://doi.org/10.1111/j.1467-8683.2009.00753.x","mag":"2146237944"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-8683.2009.00753.x","doi":"https://doi.org/10.1111/j.1467-8683.2009.00753.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-8683.2009.00753.x","pdf_url":null,"source":{"id":"https://openalex.org/S77308338","display_name":"Corporate Governance An International Review","issn_l":"0964-8410","issn":["0964-8410","1467-8683"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Governance: An International Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074239953","display_name":"Emma Garc\u00eda\u2010Meca","orcid":"https://orcid.org/0000-0001-7639-1333","observed_orcids":["https://orcid.org/0000-0001-7639-1333"]},"institutions":[{"id":"https://openalex.org/I80180929","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86","country_code":"ES","type":"education","lineage":["https://openalex.org/I80180929"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Emma Garc\u00eda\u2010Meca","raw_affiliation_strings":["Department of Accounting and Finance at the University of Murcia, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance at the University of Murcia, Spain","institution_ids":["https://openalex.org/I80180929"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000084928","display_name":"Juan Pedro S\u00e1nchez\u2010Ballesta","orcid":"https://orcid.org/0000-0002-7712-4023","observed_orcids":["https://orcid.org/0000-0002-7712-4023"]},"institutions":[{"id":"https://openalex.org/I80180929","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86","country_code":"ES","type":"education","lineage":["https://openalex.org/I80180929"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Juan P. S\u00e1nchez\u2010Ballesta","raw_affiliation_strings":["Department of Accounting and Finance at the University of Murcia, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance at the University of Murcia, Spain","institution_ids":["https://openalex.org/I80180929"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5074239953"],"corresponding_institution_ids":["https://openalex.org/I80180929"],"apc_list":{"value":4030,"currency":"USD","value_usd":4030},"apc_paid":null,"fwci":45.1682,"has_fulltext":false,"cited_by_count":394,"citation_normalized_percentile":{"value":0.99608787,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"17","issue":"5","first_page":"594","last_page":"610"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9269999861717224},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9860000014305115},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9409999847412109},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.949999988079071},{"id":"https://openalex.org/keywords/ceo-duality","display_name":"CEO duality","score":0.8730000257492065},{"id":"https://openalex.org/keywords/audit-committee-independence","display_name":"audit committee independence","score":0.9869999885559082},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9800000190734863},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9769999980926514},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9890000224113464},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7300000190734863}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8619361519813538},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.83186936378479},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8221436738967896},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7505629062652588},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6836166977882385},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6313068866729736},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.5302979946136475},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5070397853851318},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.38578134775161743},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11836490035057068},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06804710626602173},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-8683.2009.00753.x","doi":"https://doi.org/10.1111/j.1467-8683.2009.00753.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-8683.2009.00753.x","pdf_url":null,"source":{"id":"https://openalex.org/S77308338","display_name":"Corporate Governance An International Review","issn_l":"0964-8410","issn":["0964-8410","1467-8683"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Governance: An International Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"},{"id":"https://openalex.org/study-designs/meta-analysis","display_name":"Meta-Analysis"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":93,"referenced_works":["https://openalex.org/W3856388","https://openalex.org/W166591808","https://openalex.org/W319724854","https://openalex.org/W612372977","https://openalex.org/W1487212258","https://openalex.org/W1492155385","https://openalex.org/W1509787973","https://openalex.org/W1511920456","https://openalex.org/W1562193183","https://openalex.org/W1571091759","https://openalex.org/W1603811794","https://openalex.org/W1925923613","https://openalex.org/W1940495503","https://openalex.org/W1955876547","https://openalex.org/W1968781072","https://openalex.org/W1970020947","https://openalex.org/W1970822182","https://openalex.org/W1986187321","https://openalex.org/W1986456478","https://openalex.org/W1988745948","https://openalex.org/W1990300627","https://openalex.org/W1997496974","https://openalex.org/W2002628276","https://openalex.org/W2018616149","https://openalex.org/W2020823474","https://openalex.org/W2029899376","https://openalex.org/W2035609388","https://openalex.org/W2044647853","https://openalex.org/W2050588303","https://openalex.org/W2055418603","https://openalex.org/W2057190074","https://openalex.org/W2060830173","https://openalex.org/W2062630191","https://openalex.org/W2069412680","https://openalex.org/W2073220562","https://openalex.org/W2075288496","https://openalex.org/W2082372859","https://openalex.org/W2083964634","https://openalex.org/W2086462913","https://openalex.org/W2090005550","https://openalex.org/W2090650059","https://openalex.org/W2094623919","https://openalex.org/W2095336444","https://openalex.org/W2098267900","https://openalex.org/W2105492226","https://openalex.org/W2106561782","https://openalex.org/W2108045837","https://openalex.org/W2114601242","https://openalex.org/W2121088940","https://openalex.org/W2121106728","https://openalex.org/W2121603097","https://openalex.org/W2122915773","https://openalex.org/W2124383096","https://openalex.org/W2128668279","https://openalex.org/W2131136597","https://openalex.org/W2131849522","https://openalex.org/W2132469903","https://openalex.org/W2133633829","https://openalex.org/W2138538800","https://openalex.org/W2139990942","https://openalex.org/W2141090061","https://openalex.org/W2154036645","https://openalex.org/W2157556102","https://openalex.org/W2160506388","https://openalex.org/W2164741508","https://openalex.org/W2165487666","https://openalex.org/W2584163669","https://openalex.org/W2752617332","https://openalex.org/W2926328984","https://openalex.org/W2967447823","https://openalex.org/W3021889044","https://openalex.org/W3121644640","https://openalex.org/W3121879045","https://openalex.org/W3121947872","https://openalex.org/W3122453633","https://openalex.org/W3122489987","https://openalex.org/W3122795369","https://openalex.org/W3122859634","https://openalex.org/W3122994824","https://openalex.org/W3123091495","https://openalex.org/W3124550632","https://openalex.org/W3125111241","https://openalex.org/W3125751660","https://openalex.org/W3125843505","https://openalex.org/W4229570919","https://openalex.org/W4229804319","https://openalex.org/W4229938819","https://openalex.org/W4230336695","https://openalex.org/W4231082634","https://openalex.org/W4242279460","https://openalex.org/W4285719527","https://openalex.org/W4301029050","https://openalex.org/W4301930102"],"related_works":["https://openalex.org/W39174083","https://openalex.org/W398111221","https://openalex.org/W2069434957","https://openalex.org/W3189264691","https://openalex.org/W7064418610","https://openalex.org/W2294382043","https://openalex.org/W2625649030","https://openalex.org/W4408302804","https://openalex.org/W3013649806","https://openalex.org/W4323649691"],"abstract_inverted_index":{"ABSTRACT":[0],"Manuscript":[1],"Type:":[2],"Review":[3],"Research":[4,66],"Question/Issue:":[5],"The":[6,68,119,133,188],"goal":[7],"of":[8,16,26,29,49,54,62,77,96,121,151,153,169,175,177,214,229],"this":[9],"paper":[10],"is":[11],"to":[12,42,46,138,181,234],"meta\u2010analyze":[13],"the":[14,21,47,52,55,59,72,75,94,102,107,127,136,141,149,231],"results":[15,39,76,189],"35":[17],"studies":[18,79],"that":[19,71,191],"examine":[20,35],"effect":[22,150],"on":[23,80,156],"earnings":[24,110,170,206,238],"management":[25,111,171],"firms'":[27],"boards":[28,176],"directors":[30,178],"and":[31,83,101,112,143,165,172,196,216],"ownership":[32,215],"structure.":[33],"We":[34],"whether":[36],"differences":[37],"in":[38,74,130,179,225],"are":[40,87],"attributable":[41],"moderating":[43],"effects":[44],"related":[45],"system":[48,105],"corporate":[50,103,114,154],"governance,":[51],"measurement":[53,95,120],"governance":[56,104,115,155],"variable,":[57,98],"or":[58],"particular":[60],"specifications":[61],"discretionary":[63,99,124,157],"accruals":[64],"models.":[65],"Findings/Insights:":[67],"findings":[69,128,134],"show":[70],"variation":[73],"previous":[78,131],"CEO":[81],"duality":[82],"audit":[84,197],"committee":[85,198],"independence":[86,199],"caused":[88],"by":[89,204],"sampling":[90],"error.":[91],"In":[92],"addition,":[93],"dependent":[97],"accruals,":[100,125],"moderate":[106],"association":[108],"between":[109],"some":[113],"variables.":[116],"Theoretical/Academic":[117],"Implications:":[118,187],"variables,":[122],"especially":[123],"influences":[126],"found":[129],"studies.":[132],"emphasize":[135],"need":[137],"explicitly":[139],"consider":[140,166],"legal":[142],"institutional":[144],"setting":[145],"when":[146],"one":[147],"analyzes":[148],"mechanisms":[152],"accruals.":[158],"Future":[159],"research":[160,183],"should":[161],"include":[162],"matrix":[163],"correlations,":[164],"detailed":[167],"measures":[168,213],"more":[173],"attributes":[174],"order":[180],"facilitate":[182],"using":[184],"meta\u2010analysis.":[185],"Practitioner/Policy":[186],"suggest":[190],"board":[192,194,219],"independence,":[193,220],"size,":[195],"can":[200],"improve":[201],"investor":[202],"confidence":[203],"constraining":[205],"management.":[207,239],"Additional":[208],"empirical":[209],"evidence":[210],"regarding":[211],"refined":[212],"board,":[217],"specifically":[218],"would":[221],"be":[222],"very":[223],"useful":[224],"gaining":[226],"greater":[227],"understanding":[228],"how":[230],"different":[232],"approaches":[233],"these":[235],"constructs":[236],"influence":[237]},"counts_by_year":[{"year":2026,"cited_by_count":25},{"year":2025,"cited_by_count":19},{"year":2024,"cited_by_count":33},{"year":2023,"cited_by_count":32},{"year":2022,"cited_by_count":27},{"year":2021,"cited_by_count":31},{"year":2020,"cited_by_count":28},{"year":2019,"cited_by_count":18},{"year":2018,"cited_by_count":33},{"year":2017,"cited_by_count":29},{"year":2016,"cited_by_count":16},{"year":2015,"cited_by_count":21},{"year":2014,"cited_by_count":25},{"year":2013,"cited_by_count":17},{"year":2012,"cited_by_count":18}],"updated_date":"2026-10-22T09:42:04.148104","created_date":"2016-06-24T00:00:00"}