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Implied Tradeoffs of CFO Accounting Expertise : Evidence from Firm-Manager Matching
Bernard, Darren - 2020
We present evidence that, while individuals with accounting expertise bring key skills to financial reporting responsibilities of the CFO position, they tend to lack educational and career experiences relevant to non-accounting responsibilities (e.g., operations and strategy). Assuming boards'...
Persistent link: https://www.econbiz.de/10012855041
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Criminal employees and financial reporting
Seitz, Morten Nicklas Bigler - 2022
when they raise new finance, have lower accruals quality, are more likely to file their financials late, and report …
Persistent link: https://www.econbiz.de/10013293599
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The Role of Accounting in the 21st Century Firm
Zimmerman, Jerold L. - 2015
I explore the evolving role of accounting information in allocating capital. Accounting arose to control conflicts of interest in organizations (stewardship role). The industrial revolution spawned capital-intensive firms and public capital markets with dispersed shareholders to finance these...
Persistent link: https://www.econbiz.de/10013031110
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Importing Accounting Quality? The Case of Foreign Reverse Mergers
Givoly, Dan - 2014
scrutiny given to IPOs, has raised concerns about the quality of financial reporting by the resulting firms. Using an array of … proxies for reporting quality, we find that the reporting quality of these reverse merger (RM) firms, regardless of country of … conclusive regarding the alleged inferior quality of foreign RM firms relative to that of RM firms originating in the U.S. We …
Persistent link: https://www.econbiz.de/10013064968
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International Classification of Accounting Systems and Effects of IFRS Adoption
Jindrichovska, Irena - 2013
This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...
Persistent link: https://www.econbiz.de/10013073093
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Disclosure Quality under Integrated Reporting : A Value Relevance Approach
Cortesi, Alessandro - 2019
In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting appeared outdated. In response, the Integrated Report (IR) has been proposed with the aim to increase the transparency, making more clear the interconnections between all areas...
Persistent link: https://www.econbiz.de/10012901439
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Exploring Social, Political and Economic Dimensions of Accounting in the Global Context : The International Accounting Standards Board and Accounting Disaggregation
Gallhofer, Sonja - 2010
We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-agrave;-vis campaigns to disaggregate accounting focused on...
Persistent link: https://www.econbiz.de/10012758857
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Restatement likelihood and accounting conservatism : evidence from CFO style
Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)
conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm … accounting quality, and CFO conservatism. Also, our results are unaffected by the enactment of the Sarbanes–Oxley Act (SOX) …
Persistent link: https://www.econbiz.de/10012822389
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Accounting Conservatism and Corporate Social Responsibility
Anagnostopoulou, Seraina C. - 2020
We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as...
Persistent link: https://www.econbiz.de/10012825148
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Integrated Reporting and Earnings Management
Shirabe, Yuji - 2019
reporting is intended not only to improve the quality of information available to external parties, but also to improve internal …
Persistent link: https://www.econbiz.de/10012865821