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Complexity of financial reporting standards and accounting expertise
Chychyla, Roman; Leone, Andrew J.; Minutti-Meza, Miguel - In: Journal of accounting & economics 67 (2019) 1, pp. 226-253
Persistent link: https://www.econbiz.de/10012007644
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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Executive accountants and the reliability of financial reporting
Rhodes, Adrienne; Russomanno, Dan - In: Management science : journal of the Institute for … 67 (2021) 7, pp. 4475-4504
Persistent link: https://www.econbiz.de/10012624610
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Audit committee experts and earnings quality
Sherliza Puat Nelson; S. Susela Devi - In: Corporate governance : the international journal for … 13 (2013) 4, pp. 335-351
Persistent link: https://www.econbiz.de/10010187570
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Abnormal disclosure tone, earnings management and earnings quality
Abou-El-Sood, Heba; El-Sayed, Dalia - In: Journal of applied accounting research 23 (2022) 2, pp. 402-433
Persistent link: https://www.econbiz.de/10012990415
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Tone of language, financial disclosure, and earnings management : a textual analysis of form 20-F
Li, Shuangyan; Wang, Guangrui; Luo, Yongli - In: Financial innovation : FIN 8 (2022), pp. 1-24
This study investigates the relationship between the tone of financial disclosures and managers' earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S. during 2002-2014. The results show that the proportion of positive, uncertain, or modal words used in...
Persistent link: https://www.econbiz.de/10013272664
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The relation between CEO equity incentives and the quality of accounting disclosures : new evidence
Wruck, Karen H.; Wu, Yi Lin - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-25
Persistent link: https://www.econbiz.de/10013209777
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Trust rhetoric and CEO gender
Breuer, Wolfgang; Knetsch, Andreas; Salzmann, Astrid Juliane - In: Review of financial economics : RFE 41 (2023) 3, pp. 322-344
Persistent link: https://www.econbiz.de/10014336154
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The number of estimates in footnotes and accruals
Chen, Huafeng Jason; Chen, Jason Victor; Li, Feng - In: Management science : journal of the Institute for … 70 (2024) 1, pp. 283-308
Persistent link: https://www.econbiz.de/10014469969
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Tone of narrative disclosures and earnings management : UK evidence
Elshandidy, Tamer; Kamel, Hany - In: Advances in accounting : a research annual 64 (2024), pp. 1-21
Persistent link: https://www.econbiz.de/10015060910