planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

responding to the bad news when the project is not performing as planned. Accounting conservatism accelerates the recognition of … and start searching for solutions. Therefore, firms where both characteristics — CEO overconfidence and accounting … accounting and are run by overconfident CEOs exhibit better cash flow performance. Our results continue to hold in a variety of …

eliciting the opinion of accounting practitioners in Ado-Ekiti metropolis. Descriptive and inferential statistics were used in …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country …-level institutions and firm-level incentives. We find that CEO turnover responds more to a firm's accounting performance after adoption … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …

to aggressive accounting choices. The alternative hypothesis is the economic insurance hypothesis which predicts that … firms will over-invest in directors' and officers' liability insurance coverage independent of their aptitude for accounting … manipulation because of the managers' risk aversion. Aggressive accounting is measured using regulatory accounting enforcement …