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Top Executive Background and Financial Reporting Choice

Brochet, Francois - 2018

We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment banking, private equity,...

Persistent link: https://www.econbiz.de/10012940523

Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

Does ineffective internal control over financial reporting affect a firm's operations? : evidence from firms' inventory management

Feng, Mei; Li, Chan; McVay, Sarah; Skaife, Hollis - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 529-557

Persistent link: https://www.econbiz.de/10010517098

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures

Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384

Persistent link: https://www.econbiz.de/10011730321

Preparers and the financial reporting system

McVay, Sarah; Szerwo, Brandon - In: Accounting and business research 51 (2021) 5, pp. 484-507

Persistent link: https://www.econbiz.de/10012624074