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Director compensation and the reliability of accounting information

Boumosleh, Anwar - In: The financial review : the official publication of the … 44 (2009) 4, pp. 525-539

Persistent link: https://www.econbiz.de/10003899945

Does timely loss recognition improve the board's ability to learn from market prices? : evidence from worldwide CEO turnovers

Hu, Jinshuai; Kim, Jeong-bon; Lin, Z. Jun - In: Journal of international accounting research 14 (2015) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10011303085

Exploring the link between internationalization of top management and accounting quality : the CFO's international experience matters

Dauth, Tobias; Pronobis, Paul; Schmid, Stefan - In: International business review : the official journal of … 26 (2017) 1, pp. 71-88

Persistent link: https://www.econbiz.de/10011628845

How Deep is your Bath? Cross-Country Differences in Earnings Management Following CEO Turnovers

Glaum, Martin; Landsman, Wayne R.; Meyer, Niklas - 2023

This study documents that big bath accounting following CEO turnovers is pervasive worldwide and shows that the extent to which CEOs engage in big bath accounting is associated with the degree of discretion they have available in their respective countries. Our analysis is based on a new...

Persistent link: https://www.econbiz.de/10014257608

Worldwide board reforms and financial reporting quality

Chen, Ruiyuan (Ryan); Liu, Feiyu (Andy); Zhao, Chen - In: Research in international business and finance 69 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015052362

Using Central Counterparties to Limit Global Financial Crises

Henkel, Christoph - 2020

Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...

Persistent link: https://www.econbiz.de/10014101938

The Role and Responsibilities of the Study Director in GLP Studies

2003

Persistent link: https://www.econbiz.de/10012445537

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to...

Persistent link: https://www.econbiz.de/10009487337

A Cross-Country Study on the Effects of National Culture on Earnings Management

Han, Sam - 2011

This study hypothesizes and tests whether the degrees to which managers exercise earnings discretion relates to their … uncertainty avoidance and individualism dimensions of national culture explain managers' earnings discretion across countries and … that both national culture and institutional structure are important factors that explain corporate managers' earnings …

Persistent link: https://www.econbiz.de/10013130561

Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis

Callen, Jeffrey L. - 2010

This study investigates whether culture in general and religion in particular mitigate earnings management. Using a cross-country data set, empirical tests based on rank regressions indicate that earnings management is unrelated to both religious affiliation and the degree of religiosity. In...

Persistent link: https://www.econbiz.de/10013136306

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