This paper examines the association between chief executive officers’ (CEOs’) prosocial tendency and their companies’ accounting information quality. We measure CEOs’ prosocial tendency using their involvement with charitable organizations. Our results suggest that prosocial CEOs are...

Researchers have used various measures as indications of "earnings quality" including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases. For each measure, we discuss causes of...