Abbott, L.J., Parker, S., & Peters, G.F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69-87.

Adam, R., & Ferreira, D. (2007). A theory of friendly boards. Journal of Finance, 62, 217-250.

Aerts, W., & Cheng, P. (2011). Causal disclosures on earnings and earnings management in an IPO setting. Journal of Accounting and Public Policy, 30(5), 431-459.

Agrawal, A., & Knoeber, C.R. (1996). Firm performance and mechanisms to control agency problems between managers and shareholders. Journal of Financial and Quantitative Analysis, 31(3), 377-397.

Ahmed, K., & Courtis, J.K. (1999). Associations between corporate characteristics an disclosure levels in annual reports: A meta-analysis. British Accounting Review, 31, 35-61.

Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecast. Journal of Accounting Research, 43(3), 343-376.

Albasu, J., & Nyameh, J. (2017). Relevance of stakeholders theory, organizational identity theory and social exchange theory to corporate social responsibility and employees performance in the commercial banks in Nigeria. International Journal of Business, Economics and Management, 4(5), 95-105.

Ashraf, M., Shafiq, A., & Batool, S. (2017). China Pakistan Economic Corridor (CPEC): Analysis of Internal and External Challenges. International Journal of Business, Economics and Management, 4(5), 106-111.

Arcot, S., & Bruno, V. (2006). In letter but not in spirit: An analysis of corporate governance in the UK. Working Paper, London School of Economics.

Armstrong, C.S., Guay, W.R., & Weber, J.P. (2010). The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics, 50(2-3), 179-234. https://doi.org/10.1016/j.jacceco.2010.10.001

Baek, H.Y., Johnson, D.R., & Kim, J.W. (2009). Managerial ownership, corporate governance and voluntary disclosure. Journal of Business & Economic Studies, 15(2), 44-61.

Bamber, L.S., Jiang, J.X., & Wang, I.Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(4), 1131-1162.

Bauer, T., & Boritz, J.E. (2009). Corporate reporting awards and financial reporting quality. Working Paper, University of Waterloo.

Beasley, M. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443-65.

Beasley, M., Carcello, J., Hermanson, D., & Neal, T. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65-122.

Becker, C., DeFond, M., Jiambalvo, J., & Subramanyam, K.R. (1998). The effects of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-24.

Bédard, J., Chtourou, S.M., & Courteau, L. (2004). The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory, 23(2), 13-35.

Beekes, W., & Brown, P. (2006). Do better-governed Australian firms make more informative disclosures?. Journalof Business Finance & Accounting, 33(3-4), 422-450.

Berger, P.G. (2011). Challenges and opportunities in disclosure research—A discussion of “the financial reporting environment: Review of the recent literature.” Journal of Accounting and Economics, 51(1-2), 204-218. https://doi.org/10.1016/j.jacceco.2011.01.001

Beyer, A., Cohen, D.A., Lys, T,Z., & Walther, B.R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50, 296-543.

Bhagat, S., & Black, B.S. (2002). The non-correlation between board independence and long-term firm performance. Journal of Corporation Law, 27, 231-273.

Bhagat, S., & Brian, B. (2008). Corporate governance and firm performance. Journal of Corporate Finance, 14,257-273.

Boone, A., Field, L., Karpoff, J., & Raheja, C. (2007). The determinants of corporate board size and composition: an empirical analysis. Journal of Financial Economics, 85, 66-101.

Botosan, C.A. (1997, July). Disclosure level and cost of equity capital. The Accounting Review, 323-349.

Botosan, C.A., & Stanford, M. (2005). Managers’ motives to withhold segment disclosures and the effect of SFAS No. 131 on analysts’ information environment. The Accounting Review, 80(3), 751-771.

Bradbury, M., Mak, Y., & Tan, S. (2006). Board characteristics, audit committee characteristics and abnormal accruals. Pacific Accounting Review, 18, 47-68.

Brick, I.E., Palia, D., & Wang, C. (2008). The joint impact of corporate governance mechanisms on firm performance and each other. Working paper, Rutgers University.

Brickley, J.A., & Zimmerman, J.L. (2010). Corporate governance myths: Comments on Armstrong, Guay, and Weber. Journal of Accounting and Economics, 50(2-3), 235-245. https://doi.org/10.1016/j.jacceco.2010.10.002

Brockman, P., Martin, X., & Puckett, A. (2011). Voluntary disclosures and exercise of CEO stock options. Journal of Corporate Finance, 16, 120-136.

Brown, P., Beekes, W., & Verhoeven, P. (2011). Corporate governance, accounting and finance: A review. Accounting & Finance, 51(September 2010), 96-172.

Call, A.C., Chau, S., Miao, B., & Tong, Y.H. (2010). Do firms issuing short-term earnings guidance exhibit worse earnings quality?. Working Paper, University of Georgia.

Chang, J.C., & Sun, H.L. (2009). Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX. The International Journal of Accounting, 44, 1-32.

Chang, M., D’Anna, G., Watson, I., & Wee, M. (2008). Does disclosure quality via investor relations affect information asymmetry?. Australian Journal of Management, 33(2), 375-390.

Chen, C.J.P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19, 285-310.

Chen, G., Firth, M., Gao, D.N., & Rui, O.M. (2006). Ownership structure, corporate governance, and fraud: Evidence from China. Journal of Corporate Finance, 12, 424-448.

Chenhall, R.H., & Moers, F. (2007). The issue of endogeneity within theory-based, quantitative management accounting research. European Accounting Review, 16(1), 173-195.

Chow, C.W., & Wong-Boren, A. (1987). Voluntary financial disclosure by Mexican corporations. The Accounting Review, 62(3), 533-541.

Chtourou, S.M., Bedard, J., & Courteau, L. (2001). Corporate governance and earnings management. Working Paper, University Laval, Canada.

Clinch, G., & Verrecchia, R. (2011). Endogenous disclosure choice. Working paper, University of Melbourne.

Cohen, J., Krishnamoorthy, G., & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 23, 87-148.

Coles, J.L., Daniel, N.D., & Naveen, L. (2008). Boards: Does one size fit all?. Journal of Financial Economics, 87, 329-356.

Conyon, M., Mallin, C., & Sadler, G. (2002). The disclosure of directors’ share option information in UK companies. Applied Financial Economics, 12, 95-103.

Cornett, M.M., McNutt, J.J., & Tehranian, H. (2009). Corporate governance and earnings management at large U.S. bank holding companies. Journal of Corporate Finance, 15(4), 412-430. https://doi.org/10.1016/j.jcorpfin.2009.04.003

Davidson, W.N., Jiraporn, P., Kim, Y.S., & Nemec, C. (2004). Earnings management following duality-creating successions: Ethnostatistics, impression management and agency theory. Academy of Management Journal, 47(2), 267-275.

Debreceny, R., & Rahman, A. (2005). Firm specific determinants of continuous corporate disclosures. The International Journal of Accounting, 40, 249-278.

Demsetz, H., & Lehn, K. (1985). The structure of corporate ownership causes and consequences. Journal of Political Economy, 93, 1155-1177.

Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership and voluntary disclosure in Ireland. Corporate Governance: The International Review, 16, 416-429.

Doucouliagos, H., Haman, J., & Askary, S. (2007). Directors’ remuneration and performance in Australian banking. Corporate Governance: The International Review, 15, 1363-1382.

Eng, L.L., & Mak, Y.T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325-345.

Ertimur, Y. (2004). Accounting numbers and information asymmetry: Evidence from loss firms. Working Paper, Duke University.

Felo, A.J., Krishnamurthy, S., & Solieri, S.A. (2003). Audit committee characteristics and the perceived quality of financial reporting: An empirical analysis. Working Paper. https://doi.org/10.2139/ssrn.401240

Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality and cost of capital. Journal of Accounting Research, 46(1), 53-99.

García-Meca, E., & Sánchez-Ballesta, J.P. (2010). The association of board independence and ownership

concentration with voluntary disclosure: A meta- analysis. European Accounting Review, 19, 603-627.

Gavious, I. (2007). Market reaction to earnings management: The incremental contribution of analysts.  International Research Journal of Finance and Economics, 8, 196-214.

Glosten, L., & Milgrom, P. (1985, March). Bid, ask, and transaction prices in a specialist market with heterogeneously informed traders. Journal of Financial Economics, 26, 71-100.

Gong, G., Yue Li, L., & Xie, H. (2009). The association between management earnings forecast errors and accruals. The Accounting Review, 84(2), 497-530.

Goodwin, J., Ahmed, K., & Heaney, R. (2009). Corporate governance and the prediction of the impact of AIFRS adoption. Abacus, 45(1), 124-145. https://doi.org/10.1111/j.1467-6281.2008.00271.x

Gruning, M. (2010). The association between disclosure and corporate governance, Paper presented at European Accounting Association Congress, 2010 Istanbul.

Habbash, M. (2010). The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK. Durham Thesis, Durham University.

Haniffa, R.M., & Cooke, T.E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349. https://doi.org/10.1111/1467-6281.00112

Haniffa, R.M., & Cooke, T.E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391-430.

Harris, M., & Raviv, A. (2008). A theory of board control and size. Review of Financial Studies, 21, 1797-1832.

Holm, C., & Schøler, F. (2010). Reduction of asymmetric information through corporate governance mechanism –the importance of ownership dispersion and exposure toward the international capital market. Corporate Governance: An International Review, 18(1), 32-47.

Hossain, M., Tan, L.M., & Adams, M. (1994). Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting, 29(4), 334-351.

Hunton, J., Libby, R., & Mazza, C. (2006). Financial reporting transparency and earnings management. The Accounting Review, 81(1), 135-157.

Hussain, H.I., Ali, A., Thaker, H.M.T., & Ali, M. (2019). Firm Performance and Family Related Directors: Empirical Evidence from an Emerging Market. Contemporary Economics, 13(2), 187-204.

Iatridis, G., & Kadorinis, G. (2009). Earnings management and firm financial motives: A financial investigation of UK listed firms. International Review of Financial Analysis, 18(4), 164-173. https://doi.org/10.1016/j.irfa.2009.06.001

Inchausti, B.G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. The European Accounting Review, 6(1), 45-68.

Jans, M., Orens, R., & Lybaert, N. (2005). The relation between disclosure quality, income smoothing and earnings timeliness. Working Paper.

Jalloh, M., & Guevera, Y. (2017). Financial deepening, interest rate spread and economic growth: New evidence from Sub-Sahara Africa. International Journal of Business, Economics and Management, 4(3), 52-64.

Jo, H., & Kim, Y. (2007). Disclosure frequency and earnings management. Journal of Financial Economics, 84(2), 561-590. https://doi.org/10.1016/j.jfineco.2006.03.007

Karamanou, I., & Vafeas, N. (2005). The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research, 43(3), 453-485.

Ke, B. (2001). Why do CEOs of publicly traded firms prefer reporting small increases in earnings and long strings of consecutive earnings increases?. Working Paper, The Pennsylvania State University.

Kheyfets, B.A., & Chernova, V.Y. (2019). Sustainable agriculture in Russia: research on the dynamics of innovation activity and labor productivity. Entrepreneurship and Sustainability Issues, 7(2), 814-824.

Kent, P., Routledge, J., & Stewart, J. (2010). Innate and discretionary accruals quality and corporate governance. Journal of Accounting and Finance, 50, 171-195.

Kent, P., & Stewart, J. (2008). Corporate governance and disclosures on the transition to International Financial Reporting Standards. Journal of Accounting & Finance, 48, 649-671.

Kiel, G., & Nicholson, G. (2003). Board composition and corporate performance: How the Australian experience informs contrasting theories of corporate governance. Corporate Governance, 11(3), 189-205.

Kimbrough, M., & Louis, H. (2011). Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls. The Accounting Review, 86(2), 637-667.

Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.

Lang, M., Lins, K., & Maffett, M. (2011). Transparency, liquidity and valuation: International evidence, University of North Carolina at Chapel Hill. Working Paper.

Lang, M., & Lundholm, R. (2000). Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock?. Contemporary Accounting Research, 17(4), 623-62.

Lapointe-Antunes, P., Cormier, D., Magnan, M., & Gay-Angers, S. (2006). On the relationship between voluntary disclosure, earnings smoothing and the value relevance of earnings: The case of Switzerland. European Accounting Review, 15(4), 465-505.

Lehn, K.M., Patro, S., & Zhao, M. (2009). Determinants of the size and composition of US corporate boards. Financial Management, 38(4), 747-780. https://doi.org/10.1111/j.1755-053X.2009.01055.x

Lent, L.V. (2007). Endogeneity in management accounting research: A comment. European Accounting Review, 16(1), 197-205.

Leuz, C., Nanda, D., & Wysocki, P.D. (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics, 69(3), 505-527. https://doi.org/10.1016/S0304-405X(03)00121-1

Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research, 38(2), 137-159. https://doi.org/10.1080/00014788.2008.9663326

Lim. S., Matolcsy, Z., & Chow, D. (2007). The association between board composition and different types of voluntary disclosure. European Accounting Review, 16(3), 555-583.

Lin, J., Li, J., & Yang, J. (2006). The effect of audit committee performance on earnings quality. Managerial Auditing Journal, 21(9), 921-33.

Linck, J.S., Netter, J.M., & Yang, T. (2008). The determinants of board structure. Journal of Financial Economics, 87(2), 308-328.

Lobo, G., & Zhou, J. (2006). Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons, 20, 57-73.

Magena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosure. Accounting and Business Research, 35(4), 327-349.

Mabika, H. (2016). The Human Capital Retention Strategies that Local Authorities in Zimbabwe Can Adopt for Successful Talent Retention. International Journal of Management and Sustainability, 5(3), 17-22.

Marston, C. (2008). Investor relation meetings: Evidence from the top 500 UK companies. Accounting and Business Research, 38(1), 21-48.

Moreira, J.A.C., & Pope, P.F. (2007). Earnings management to avoid losses: A cost of debt explained. Working Paper, University of Oporto.

Myers, S., & Majluf, N. (1984). Corporate financing and investment decision when firms have information that investors do not have. Journal of Financial Economics, 13, 187-221.

Nelson, J., Gallery, G., & Percy, M. (2010). Role of corporate governance in mitigating the selective disclosure of executive stock option information. Accounting & Finance, 50(3), 685-717.

Niu, F.F. (2006). Corporate governance and the quality of accounting earnings: a Canadian Perspective. International Journal of Managerial Finance, 2(4), 302-327.

Okon, E.O. (2016). Business Development in Nasarawa State: Effect of Poor Sanitation and Waste Management System. International Journal of Economics, Business and Management Studies, 3(1), 36-46.

O’Sullivan, M., Percy, M., & Stewart, J. (2008). Australian evidence on corporate governance attributes and their associations with forward-looking information in the annual report. Journal of Management and Governance, 12(1), 5-35.

Park, Y.W., & Shin, H.H. (2004). Board composition and earnings management in Canada. Journal of Corporate Finance, 10(3), 431-457.

Patelli, L., & Prencipe, A. (2007). The relationship between voluntary disclosure and independent directors in the presence of dominant shareholder. European Accounting Review, 16(1), 5-33.

Peterson, C., & Plenborg, T. (2006). Voluntary disclosure and information asymmetry in Denmark. Journal of International Accounting, Auditing and Taxation, 15, 127-149.

Pomeroy, B., & Thornton, D.B. (2008). Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality. European Accounting Review, 17(2), 305-30.

Raffournier, B. (1995). The determinants of voluntary financial disclosure by Swiss listed companies. The European Accounting Review, 4(2), 261-280.

Riahi, Y., & Arab, M.B.E.N. (2011). Disclosure frequency and earnings management?: An analysis in the Tunisian context. Journal of Accounting and Taxation, 3(3), 47-59.

Richardson, S., Tuna, A.I., & Wu, M. (2002). Predicting earnings management: The case of earnings restatements, (October). Working paper.

Richardson, V. (2000). Information and earnings management: Some evidence. Review of Quantitative Finance and Accounting, 15(4), 325-347.

Satya, M.T., & Kuraesin, A. (2016). Analysis Place Branding as a Local Culture Kampung Naga West Java Indonesia. International Journal of Management and Sustainability, 5(2), 11-16.

Shaw, K.W. (2003). Corporate disclosure quality, earnings smoothing, and earnings’ timeliness. Journal of Business Research, 56, 1043-1050.

Sheng, C. (2019). Research of Entrepreneurial Candidate: Exploring Motivation and Prospective Technological Innovation in Singapore. American Journal of Social Sciences and Humanities, 4(1), 210-221.

Shleifer, A., & Vishny, R.W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737-783.

Singhvi, S., & Desai, H.B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1), 129-138.

Skinner, D.J. (1993). The investment opportunity set and accounting procedure choice. Journal of Accounting and Economics, 16, 407-445.

Skinner, D.J. (2003). Should firms disclose everything to everybody? A discussion of “Open vs. closed conference calls: the determinants and effects of broadening access to disclosure”. Journal of Accounting and Economics, 34, 181-187.

Toledo, E.P. (2010). The relationship between corporate governance and firm value: A Simultaneous equations approach for analyzing the case of Spain. Working Paper.

Trueman, B., & Titman, S. (1988). An explanation for accounting income smoothing. Journal of Accounting Research, 26, Supplement, 127-139.

Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53, 113-142.

Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings. Contemporary Accounting Research, 22(4), 1093-1122.

Verrecchia, R.E., & Weber, J. (2006). Redacted disclosure. Journal of Accounting Research, 44, 791-814.

Wallace, R.S.O., Naser, K., & Mora, A. (1994). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 25(97), 41-53.

Wallace, R.S.O., & Naser, K. (1995). Firm specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firm listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy, 14(4), 311-368.

Watson, A., Shrives, P., & Marston, C. (2002). Voluntary disclosure of accounting ratios in the UK. British Accounting Review, 34, 289-313.

Welker, M. (1995). Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research, 11, Spring, 801-827.

Xie, B., Davidson, W.N., & DaDalt, P.J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9, 295-316.

Yu, F. (2008). Analyst coverage and earnings management. Journal of Financial Economics, 88(2), 245-271. https://doi.org/10.1016/j.jfineco.2007.05.008

Zeibote, Z., Volkova, T., & Todorov, K. (2019). The impact of globalization on regional development and competitiveness: cases of selected regions. Insights into Regional Development, 1(1), 33-47.

Zhao, Y., & Chen, K. (2008). Staggered boards and earnings management. The Accounting Review, 83, 1347-1381.

Zhong, K., Gribbin, D., & Zheng, X. (2007). The effect of monitoring by outside blockholders on earnings management. Quarterly Journal of Business and Economics, 46, 37-60.

Zhou, J., & Lobo, G.J. (2001). Disclosure quality and earnings management. Asia-Pacific Journal of Accounting and Economics, 8(1), 1-20. Retrieved from http://ssrn.com/abstract=288724

Zhou, J., & Elder, R. (2001). Audit firm size, industry specialization and earnings management by initial public offering firms. Working Paper, State University of New York, Binghamton, U.S.

Zhu, F. (2009). Cost of capital and corporate governance: International evidence. Working Paper, University of Winconsin.