Effective board monitoring over earnings reports and forecasts : Evidence from CFO outside director appointments
Year of publication: |
2022
|
---|---|
Authors: | Chee, Seungmin ; Matsunaga, Steven R. ; Wang, Shan |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 41.2022, 5, p. 1-25
|
Subject: | Chief Financial Officer (CFO) | Earnings restatement | Management forecast error | Outside director appointment | Führungskräfte | Managers | Vorstand | Executive board | Finanzmanager | Financial managers | Corporate Governance | Corporate governance | Betriebliche Finanzwirtschaft | Managerial finance | Gewinn | Profit | Bilanzpolitik | Accounting policy | Führungskräfteauswahl | Executive selection | Board of Directors | Board of directors | Ankündigungseffekt | Announcement effect |
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