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Gender Differences and Executive Financial Decision-Making : Management Earnings Forecasts
Nowlin, Jessica L. - 2012
This study examines the effects of gender on executive financial decision-making as it relates to management earnings …
Persistent link: https://www.econbiz.de/10013106753
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Earnings Management : The Role of Economics and Ethics on Managers' Decision Making
Coram, Paul - 2016
A significant amount of earnings management (EM) research has treated managers' EM decision processes as a “black box … decision. We find the predominant factors in the initial decision to manage earnings is whether the EM is ethically … questionable and the economic consequences to stakeholders – rather than manager self-interest. We also find ethics is …
Persistent link: https://www.econbiz.de/10012979433
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Female Executives and Earnings Management
Vähämaa, Emilia - 2011
Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives.Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm-specific controls.Findings – The...
Persistent link: https://www.econbiz.de/10013131461
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The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
Wang, Chong - 2010
concerns, that alternatively incorporates the features of the accrual accounting performance measurement system and the …
Persistent link: https://www.econbiz.de/10013135640
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The Impact of Management on CSR
Fauzi, Hasan - 2010
The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this...
Persistent link: https://www.econbiz.de/10013136020
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Reputation and Regulatory Effects on Director Turnover and Directorships
Chang, Jui-Chin - 2012
I examine the reputation and regulatory effects on the directors' turnover and their directorships when firms are accused of fraudulent financial reporting (FR). The results show that the directors at FR firms incur reputation costs from abnormal turnover in relation to the directors at non-FR...
Persistent link: https://www.econbiz.de/10013101697
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Do Compensation Clawback and Holdback Provisions Change Executive Reporting Choices?
Hodge, Frank D. - 2012
The Dodd-Frank Act requires firms to include a clawback or holdback clause in executive compensation contracts. Using an experiment, we examine how executives react to the enforcement of these clauses after a restatement. We find that executives generally reduced the riskiness of their financial...
Persistent link: https://www.econbiz.de/10013103865
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Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts
Hutton, Amy P. - 2012
We examine the relative accuracy of management and analyst forecasts of annual EPS. We predict and find that analysts' information advantage resides at the macroeconomic level. They provide more accurate earnings forecasts than management when a firm's fortunes move in concert with macroeconomic...
Persistent link: https://www.econbiz.de/10013107227
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Exploring the Use of Control Rhetoric in CEO Letters : Perceptions of Financial Statement Users
Lin, Hui - 2012
examines financial statement users' perception of internal controls and company performance from the CEO letter. We compare the … the company performance. This study confirms the organizational emphasis on internal controls and corporate governance …
Persistent link: https://www.econbiz.de/10013108206
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Managerial Ownership and Financial Analysts’ Information Environment
Han, Sam - 2013
Despite the importance of sell-side financial analysts as information intermediaries in the capital market, little is known about how managerial equity ownership associates with their information environment. Using Barron, Kim, Lim and Stevens' (1998) framework of measuring information...
Persistent link: https://www.econbiz.de/10013081711