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Banking Reform, Risk-Taking, and Earnings Quality – Evidence from Transition Countries

Fang, Yiwei - 2016

earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management …

Persistent link: https://www.econbiz.de/10012992001

Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism

Francis, Bill - 2015

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as …

Persistent link: https://www.econbiz.de/10013034426

The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis

Wu, Qiang - 2013

accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock …

Persistent link: https://www.econbiz.de/10013092024

The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis

Francis, Bill - 2013

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between …

Persistent link: https://www.econbiz.de/10013079331

The impact of CFO gender on bank loan contracting

Francis, Bill; Hasan, Iftekhar; Wu, Qiang - Suomen Pankki - 2011

female CFOs in providing more reliable accounting information ex ante and reducing default risk ex post, and grant firms with …

Persistent link: https://www.econbiz.de/10009358946

The cost of sin: The effect of social norms on audit pricing

Leventis, Stergios; Hasan, Iftekhar; Dedoulis, Emmanouil - Suomen Pankki - 2013

In this paper we provide evidence for the effects of social norms on audit pricing by studying companies belonging to the alcohol, firearms, gambling, military, nuclear power, and tobacco industries, which are often described as “sin” companies. We hypothesize that the disparities between...

Persistent link: https://www.econbiz.de/10010818972

Are female CFOs less tax aggressive? Evidence from tax aggressiveness

Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang; Yan, Meng - Suomen Pankki - 2014

-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent …

Persistent link: https://www.econbiz.de/10010818974

Professors in the boardroom and their impact on corporate governance and firm performance

Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - Suomen Pankki - 2014

Directors from academia served on the boards of around 40% of S&P 1,500 firms over the 1998–2011 period. This paper investigates the effects of academic directors on corporate governance and firm performance. We find that companies with directors from academia are associated with higher...

Persistent link: https://www.econbiz.de/10010818982

The benefits of conservative accounting to shareholders: Evidence from the financial crisis

Francis, Bill; Hasan, Iftekhar; Wu, Qiang - Suomen Pankki - 2013

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between …

Persistent link: https://www.econbiz.de/10010818993

Gender differences in financial reporting decision-making: Evidence from accounting conservatism

Francis, Bill; Hasan, Iftekhar; Park, Jong Chool; Wu, Qiang - Suomen Pankki - 2014

that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as …

Persistent link: https://www.econbiz.de/10010819003