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CFO/CEO-Board Social Ties, Sarbanes Oxley, and Earnings Management
Krishnan, Gopal V. - 2011
Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO/CEO-board social ties and earnings management over the 2000-2007 time period. Our results...
Persistent link: https://www.econbiz.de/10013123423
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Role of social relations of outside directors with CEO in earnings management
Shaique, Muhammad; Guo, Fei; Shaikh, Ruqia; Khan, Shahbaz; … - In: International Journal of Financial Studies : open … 5 (2017) 4, pp. 1-14
The purpose of this study is to examine the impact of social relations among the board members on earnings management in Pakistani listed companies. Specifically, we have analyzed the social networks between CEO and outside board members. The modified Jones model has been used in this study to...
Persistent link: https://www.econbiz.de/10011898906
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The effect of social ties between the CEO and board of directors and fiscal council's members on earnings management
Ramos, Fernando Maciel; Locatelli, Letícia Gomes; … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 613-647
Persistent link: https://www.econbiz.de/10014311754
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Do CEO social connections promote corporate malpractices? : evidence from classification shifting
Malikov, Kamran; Gaia, Silvia - In: Accounting forum 46 (2022) 4, pp. 369-393
Persistent link: https://www.econbiz.de/10013555097
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Executive suite independence : is it related to board independence?
Kim, Ŭng-han; Lu, Yao - In: Management science : journal of the Institute for … 64 (2018) 3, pp. 1015-1033
Persistent link: https://www.econbiz.de/10011847122
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Audit committee oversight of fraud risk : the role of social ties, professional ties, and governance characteristics
Wilbanks, Robert M.; Hermanson, Dana R.; Sharma, Vineeta D. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 21-38
Persistent link: https://www.econbiz.de/10011745900
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Rotten apples and sterling examples : norm-based moral reasoning and peer influences on honesty
Huddart, Steven J.; Qu, Hong - In: Journal of management accounting research : JMAR 36 (2024) 2, pp. 123-140
Persistent link: https://www.econbiz.de/10014635042
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Corporate ownership and control : economic, sociological and behavioral approaches
Sikavica, Katarina (contributor) - 2008
Persistent link: https://www.econbiz.de/10003760404
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Pour une approche régulationniste de la gouvernance
Bréchet, Jean-Pierre; Tougeron, Pierre-Yves - In: La gouvernance de l'entreprise, (pp. 1931-1968). 2008
Persistent link: https://www.econbiz.de/10003780305
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Personal relations and their effect on behavior in an organizational setting : an experimental study
Brandts, Jordi; Solà, Carles - In: Journal of economic behavior & organization : JEBO 73 (2010) 2, pp. 246-253
Persistent link: https://www.econbiz.de/10003953454