Similar Search Results

Fixing the proprietary cost assumption in discretionary disclosure models

Friedman, Henry L. - In: Journal of financial reporting : a publication of the … 9 (2024) 2, pp. 17-21

Persistent link: https://www.econbiz.de/10015179810

Implications of a multi-purpose reporting system on CEO and CFO incentives and risk preferences

Friedman, Henry L. - In: Journal of management accounting research : JMAR 28 (2016) 3, pp. 101-132

Persistent link: https://www.econbiz.de/10011612781

Investor preference for director characteristics : portfolio choice with gender bias

Friedman, Henry L. - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 117-147

Persistent link: https://www.econbiz.de/10012320368

Implications of power: When the CEO can pressure the CFO to bias reports

Friedman, Henry L. - In: Journal of Accounting and Economics 58 (2014) 1, pp. 117-141

Building on archival, anecdotal, and survey evidence on managers׳ roles in accounting manipulations, I develop an agency model to examine the effects of a CEO׳s power to pressure a CFO to bias a performance measure, like earnings. This power has implications for incentive compensation,...

Persistent link: https://www.econbiz.de/10011043061

A rationale for imperfect reporting standards

Friedman, Henry L.; Hughes, John S.; Michaeli, Beatrice - In: Management science : journal of the Institute for … 68 (2022) 3, pp. 2028-2046

Persistent link: https://www.econbiz.de/10013262910

Taste, information, and asset prices : implications for the valuation of CSR

Friedman, Henry L.; Heinle, Mirko S. - In: Review of accounting studies 21 (2016) 3, pp. 740-767

Persistent link: https://www.econbiz.de/10011538474

Implications of biased reporting : conservative and liberal accounting policies in oligopolies

Friedman, Henry L.; Hughes, John S.; Saouma, Richard - In: Review of accounting studies 21 (2016) 1, pp. 251-279

Persistent link: https://www.econbiz.de/10011448228

Lobbying and uniform disclosure regulation

Friedman, Henry L.; Heinle, Mirko S. - In: Journal of accounting research 54 (2016) 3, pp. 863-893

Persistent link: https://www.econbiz.de/10011500083

Disclosure standards and the sensitivity of returns to mood

Bushee, Brian J.; Friedman, Henry L. - In: The review of financial studies 29 (2016) 3, pp. 787-822

Persistent link: https://www.econbiz.de/10011529962

Optimal reporting when additional information might arrive

Friedman, Henry L.; Hughes, John S.; Michaeli, Beatrice - In: Journal of accounting & economics 69 (2020) 2/3, pp. 1-22

Persistent link: https://www.econbiz.de/10012237570