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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?

Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351

Persistent link: https://www.econbiz.de/10012820450

CFO characteristics and opportunistic accounting choice in public sector organizations

Donatella, Pierre; Tagesson, Torbjörn - In: Journal of management & governance 25 (2021) 2, pp. 509-534

Persistent link: https://www.econbiz.de/10012547768

CFO overconfidence and conditional accounting conservatism

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - In: Review of quantitative finance and accounting 62 (2024) 1, pp. 1-37

Persistent link: https://www.econbiz.de/10014502944

Executive legal background and quality of corporate accounting disclosure

Zhang, Shan; Wang, Yu - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10015203575

The effect of financial reporting quality on CEO compensation structure : evidence from accounting comparability

Choi, Heeick; Suh, SangHyun - In: Journal of accounting and public policy 38 (2019) 5, pp. 1-23

Persistent link: https://www.econbiz.de/10012154277

The impact of managerial discretion in revenue recognition : a reexamination

Myers, Linda A.; Schmardebeck, Roy; Seidel, Timothy A.; … - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 2130-2174

Persistent link: https://www.econbiz.de/10013464885

Prosocial CEOs and Accounting Information Quality

Feng, Mei; Ge, Weili; Ling, Zhejia; Loh, Wei Ting - 2022

’ accounting information quality. We measure CEOs’ prosocial tendency using their involvement with charitable organizations. Our … results suggest that prosocial CEOs are less likely to manipulate financial statements, proxied by accounting irregularities … have accounting irregularities and regulatory enforcement actions after a prosocial CEO replaces a non-prosocial CEO than …

Persistent link: https://www.econbiz.de/10014265504

An accountant in the C-suite : Chief Accounting Officers and asymmetric timely loss recognition

Kim, Robert; Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The journal of corporate accounting & finance 35 (2024) 4, pp. 249-275

Persistent link: https://www.econbiz.de/10015152933

A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism

Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - In: Australian journal of management 50 (2025) 2, pp. 524-570

Persistent link: https://www.econbiz.de/10015403552

CFO gender and earnings management : evidence from China

Liu, Yu; Wei, Zuobao; Xie, Feixue - In: Review of quantitative finance and accounting 46 (2016) 4, pp. 880-905

Persistent link: https://www.econbiz.de/10011595492