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Female directors and real activities manipulation : evidence from China
Luo, Jin-hui; Xiang, Yuangao; Huang, Zeyue - In: China journal of accounting research : CJAR 10 (2017) 2, pp. 141-166
Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation. Using a large sample of 11,831 firm-year observations...
Persistent link: https://www.econbiz.de/10011844989
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Managerial opportunism and real activities manipulation : evidence from option backdating firms
Amoah, Nana Y.; Anderson, Anthony; Bonaparte, Isaac; … - In: Review of accounting & finance 16 (2017) 3, pp. 282-302
Persistent link: https://www.econbiz.de/10011781967
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The effects of SFAS 123R on earnings management
Lee, Seungwon - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 179-190
Persistent link: https://www.econbiz.de/10014279425
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Accounting regulation changes : differing attitudes of directors and auditors
O'Leary, Conor; Boolaky, Pran; Delaney, Deborah - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 365-387
Persistent link: https://www.econbiz.de/10010253008
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Female CFOs and managerial opportunism
El-Mahdy, Dina Faisal; Alali, Fatima - In: Review of quantitative finance and accounting 60 (2023) 3, pp. 1161-1207
Persistent link: https://www.econbiz.de/10014291793
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Making honest men of them : institutional investors, financial reporting, and the appointment of female directors to all-male boards
Lai, Karen M. Y.; Khedmati, Mehdi; Gul, Ferdinand A.; … - In: The journal of corporate finance : contracting, … 78 (2023), pp. 1-21
Persistent link: https://www.econbiz.de/10014251901
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CEO employment contract horizon and financial reporting discretion
Gong, Guojin; Wang, Juan; Lee, Hyun Jung - In: Journal of management accounting research : JMAR 33 (2021) 2, pp. 75-108
Persistent link: https://www.econbiz.de/10012626507
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Board members with style : the effect of audit committee members and their personal styles on financial reporting choices
Qu, Charlotte Tianshu - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 3, pp. 530-557
Persistent link: https://www.econbiz.de/10012231145
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Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"
Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571
Persistent link: https://www.econbiz.de/10009616266
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Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R
Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - In: Review of accounting studies 17 (2012) 3, pp. 526-562
Persistent link: https://www.econbiz.de/10009616270