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Accounting standards, goodwill impairment and earnings management in Malaysia

Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211

Persistent link: https://www.econbiz.de/10010461444

Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs

Gleason, Cristi A.; Glendening, Matthew - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 103-124

Persistent link: https://www.econbiz.de/10012121896

Do Managers Convey Information via Voluntary Disclosure when GAAP Limits their Discretion?

Hribar, Paul - 2020

We examine whether managers convey more information via voluntary disclosure channels when standard-setters limit managers' discretion in GAAP. We estimate the extent to which standard setters limit managers' discretion by counting the number of times obligatory modal verbs are mentioned in the...

Persistent link: https://www.econbiz.de/10012850517

Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity on Conference Calls?

Bushee, Brian J. - 2019

This paper examines whether analysts and investors efficiently incorporate the informational cues from managerial linguistic complexity (e.g. Fog) on conference calls into their forecasts and trading decisions. We predict that managers use linguistic complexity to obfuscate before poor future...

Persistent link: https://www.econbiz.de/10012868363

Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio : An Experimental Investigation

Kelly, Khim - 2016

There is significant debate about the usefulness of disclosing the relative pay of the CEO and the median employee (hereafter, pay ratio), as required under the yet-to-be implemented Section 953(b) of the Dodd-Frank Act in the United States. Using an experiment, we find that disclosing...

Persistent link: https://www.econbiz.de/10013005908

Improving Experienced Auditors’ Detection of Deception in CEO Narratives

Hobson, Jessen L. - 2018

We experimentally study the deception detection capabilities of experienced auditors, using CEO narratives from earnings conference calls as case materials. We randomly assign narratives of fraud and non-fraud companies to auditors as well as the presence versus absence of an instruction...

Persistent link: https://www.econbiz.de/10012925672

The Interplay between Related Party Transactions and Earnings Management : The Role of Audit Quality

El-Helaly, Moataz - 2018

Related party transactions (RPTs) are considered a potential tool for shareholders' wealth expropriation, as they offer opportunities to transfer wealth between the firm and related parties. While considerable evidence has been reported on the negative consequences of RPTs (declines in...

Persistent link: https://www.econbiz.de/10012926843

Donald T. Nicolaisen : An Internationalist SEC Chief Accountant (1944–2019)

Zeff, Stephen A. - 2020

Donald T. Nicolaisen (1944-2019) was an internationalist, a progressive thinker, and a leader of the U.S. accounting profession. This memorial article traces Nicolaisen's early education and career in the Milwaukee office of Price Waterhouse & Co. in the 1960s, his rise to partner and eventual...

Persistent link: https://www.econbiz.de/10012828915

Restatements, Managerial Learning, and Optimal Reporting Bias

Herly, Marie - 2019

Financial restatements are costly, but frequent, events and many firms restate several times. This paper asks why rational managers engage in misreporting, in spite of the costly consequences. We present a simple extension to the Fischer and Verrecchia (2000) model, which provides testable...

Persistent link: https://www.econbiz.de/10012858313

Mandatory IFRS adoption and executive compensation : evidence from China

Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29

This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …

Persistent link: https://www.econbiz.de/10011826001