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Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - 2013

for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage … planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

Persistent link: https://www.econbiz.de/10010194828

Investing in managerial honesty

Gibson, Rajna; Sohn, Matthias; Tanner, Carmen; Wagner, … - 2017

This paper studies how investors infer CEO commitment to honesty from earnings management and how these perceptions – in conjunction with investors’ own social and moral preferences – shape their investment choices. We conduct two laboratory experiments simulating investment choices. Our...

Persistent link: https://www.econbiz.de/10011626498

Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms

Hope, Ole-Kristian - 2016

-quality accounting. Using a large sample of U.S. private firms, we first confirm that accrual quality in private firms is associated with …

Persistent link: https://www.econbiz.de/10013006269

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

Persistent link: https://www.econbiz.de/10011646298