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On the relation between conservatism in accounting standards and incentives for earnings management

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On the optimal use of loose monitoring in agencies

Chen, Qi; Hemmer, Thomas; Zhang, Yun - In: Review of accounting studies 16 (2011) 2, pp. 328-354

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Analyzing speech to detect financial misreporting

Hobson, Jessen L.; Mayew, William J.; Venkatachalam, Mohan - In: Journal of accounting research 50 (2012) 2, pp. 349-392

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Disclosure outlets and corporate financial communication : a discussion of "managers" use of language across alternative disclosure outlets ; earnings press releases versus MD&A

Mayew, William J. - In: Contemporary accounting research : a journal of the … 29 (2012) 3, pp. 838-844

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Analyzing Speech to Detect Financial Misreporting

Hobson, Jessen L. - 2011

We examine whether vocal markers of cognitive dissonance are useful for detecting financial misreporting. We use speech samples of CEOs during earnings conference calls and generate vocal dissonance markers using automated vocal emotion analysis software. We begin by assessing construct validity...

Persistent link: https://www.econbiz.de/10013134031

Chief financial officer co-option and chief executive officer compensation

Dikolli, Shane S.; Heater, John C.; Mayew, William J.; … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1939-1955

Persistent link: https://www.econbiz.de/10012506071