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CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

Chen, Shimin - 2017

retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their … financial reporting before the retirement of their CEOs, and that strong corporate governance mitigates the effect of CEO … retirement. The literature concerning the horizon problem has suggested that CEOs manipulate earnings to boost short …

Persistent link: https://www.econbiz.de/10012966069

The Association between Executive Turnover and Financial Misreporting : Evidence from Germany

Hoeltken, Matthias - 2016

This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...

Persistent link: https://www.econbiz.de/10013005097

Amortisation versus impairment of goodwill and accounting quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

Persistent link: https://www.econbiz.de/10009501252

Disclosures on control over financial reporting : the reporting practice of banks listed on the Warsaw Stock Exchange

Gądecki, Jacek - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 1, pp. 1-10

The purpose of this paper is to identify the effects of the implementation of selected regulations on corporate governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning the main features of the internal control and risk...

Persistent link: https://www.econbiz.de/10011393190

Just a matter of prospect (theory)? : the ecological rationality of the traditional accounting principles

Braun, Eduard - 2014

The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They are an institution that is the result of social evolution, not of human design. Therefore, the efforts to defend them against the balance sheet approach endorsed by...

Persistent link: https://www.econbiz.de/10010481228

Conservatism, SEC Investigation, and Fraud

Alam, Pervaiz - 2012

We present evidence on the relationship between firms that have engaged in fraudulent financial reporting and accounting conservatism. We empirically investigate the extent to which U.S. firms identified by the SEC in their Enforcement Releases demonstrate higher levels of conditional...

Persistent link: https://www.econbiz.de/10013101086

Accounting Development in Indonesia : An Analysis Towards IFRS Full Adoption and It’s Shari’Ah Implication

Mu Kim Ni, Murniati Mukhlisin - 2012

Purpose: This paper aims to analyse accounting development in Indonesia towards IFRS full adoption and its Shari'ah implication on accounting standard for Islamic business entity (PSAK 101-107).Design/methodology/approach: The methodology of this study refers to Statement of Financial Accounting...

Persistent link: https://www.econbiz.de/10013103972

Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

deHaan, Ed - 2013

We examine whether financial reporting quality improves after firms voluntarily adopt a compensation clawback provision. Clawback provisions allow companies to recoup excess incentive pay in the event of an accounting restatement, and are intended to ex ante deter managers from publishing...

Persistent link: https://www.econbiz.de/10013091085

The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis

Wu, Qiang - 2013

Using the current financial crisis as a natural quasi-experiment, we test whether and to what extent conservative accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock performance during the current crisis. The result holds for...

Persistent link: https://www.econbiz.de/10013092024

Financial Bubbles, Common Knowledge and Alternative Accounting Regimes : An Experimental Analysis of Artificial Spot Security Markets. Accounting for or from the Market?

Bensimhon, Larry - 2014

We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes the formation of security prices over time. We design alternative accounting structures and run experiments in artificial security markets framed by these structures. In sessions...

Persistent link: https://www.econbiz.de/10013067359

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