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Consequences of Financial Reporting Failure for Outside Directors : Evidence from Accounting Restatements and Audit Committee Members

Srinivasan, Suraj - 2011

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …

Persistent link: https://www.econbiz.de/10013122906

Corporate Governance and the Information Environment : Evidence from State Antitakeover Laws

Armstrong, Chris - 2011

We examine the relation between corporate governance and firms' information environments. We use the passage of state antitakeover laws in the U.S. as a source of exogenous variation in an important governance mechanism to identify changes in firms' information environments. We find that...

Persistent link: https://www.econbiz.de/10013133841

The Effect of Corporate Governance on the Relationship between Accounting Quality and Trade Credit : Evidence from Japan

Enomoto, Masahiro - 2019

This study investigates the effect of shareholdings on the relationship between accounting quality and trade credit in … private information sharing system. The relationship between cross- and stable shareholdings, accounting quality, and trade … with accounting quality and that such shareholdings weaken the relationship between accounting quality and trade credit …

Persistent link: https://www.econbiz.de/10012899426

Government transparency and firm-level operational efficiency

Hope, Ole-Kristian; Jiang, Shushu; Vyas, Dushyantkumar - 2021

We examine the informational role of governments in the private sector in emerging economies. Using a large sample of private firms, we show that governments’ ability and willingness to collect and disseminate economic information (government transparency) is positively associated with...

Persistent link: https://www.econbiz.de/10012886225

The Effects of Corporate Governance on Information Disclosure, Timeliness and Market Participants’ Expectations

Beekes, Wendy - 2016

We examine whether corporate governance has an influence on Canadian firms' disclosure practices, the timeliness of price discovery and market participants' (analysts') behaviour in a study of Canadian listed companies for the period 2002-2007. Our results confirm other evidence that...

Persistent link: https://www.econbiz.de/10013008022

Control Mechanisms and Accountability Challenges in Nonprofit Organizations

Baapogmah, Fabian A. - 2016

Nonprofit Organizations (NPOs) face numerous challenges in maintaining accountability. The lack of financial accountability creates risks in goal achievement. An environment of accountability positively contributes to the effectiveness and efficiency of operations. We interviewed 22 participants...

Persistent link: https://www.econbiz.de/10013003798

The Role of Foreign Shareholders in Disciplining Financial Reporting

Beuselinck, Christof - 2017

We investigate the role of foreign shareholders in improving the quality of accounting information provided by firms …

Persistent link: https://www.econbiz.de/10012963361

The Role of Financial Reporting and Transparency in Corporate Governance

Armstrong, Chris - 2017

The authors review recent literature on the role of corporate financial reporting and transparency in reducing governance-related agency conflicts between managers, directors, shareholders, and other stakeholders—most notably financial regulators—and suggest some avenues for future research....

Persistent link: https://www.econbiz.de/10012968376

Meet/Beat Market Expectation, Accounting Conservatism and Corporate Governance

Jaggi, Bikki - 2014

Accounting conservatism has been recognized as a reporting strategy that benefits shareholders and financial statement … users. We hypothesize that managers in general are likely to sacrifice the benefit associated with accounting conservatism …, proxied by analysts' consensus forecasts, and accounting conservatism, defined in terms of conditional conservatism (Basu …

Persistent link: https://www.econbiz.de/10013040388

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Omer, Thomas C. - 2019

This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...

Persistent link: https://www.econbiz.de/10012905057