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CFO overconfidence and conditional accounting conservatism

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - In: Review of quantitative finance and accounting 62 (2024) 1, pp. 1-37

Persistent link: https://www.econbiz.de/10014502944

Der CFO als Advanced Navigator : Praxisleitfaden & Umsetzungsbeispiel

Weber, Jürgen; Diallo, Amadou; Gritz, Oliver - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003782451

2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality

Du, Ning; McEnroe, John; Mindak, Mary - 2019

In 1954, the American Institute of Certified Public Accountants (AICPA) Committee on Accounting Procedure released an … ( AICPA, 1954 , p. 1). From this date until the present, the accounting profession has struggled in its endeavors to find both … statement users. Accordingly, in September 2015, the Financial Accounting Standards Board (FASB) issued two exposure drafts that …

Persistent link: https://www.econbiz.de/10015090909

The impact of the options backdating scandal on shareholders

Bernile, Gennaro; Jarrell, Gregg A. - In: Journal of accounting & economics 47 (2009) 1/2, pp. 2-26

Persistent link: https://www.econbiz.de/10003821262

Taxes and the backdating of stock option exercise dates

Dhaliwal, Dan S.; Erickson, Merle M.; Heitzman, Shane - In: Journal of accounting & economics 47 (2009) 1/2, pp. 27-49

Persistent link: https://www.econbiz.de/10003821595

Climate for scandal : corporate environments that contribute to accounting fraud

Crutchley, Claire E.; Jensen, Marlin R.; Marshall, … - In: The financial review : the official publication of the … 42 (2007) 1, pp. 53-73

Persistent link: https://www.econbiz.de/10003417740

Vorstandsverträge auf dem Prüfstand : Folgen des Mannesmann-Urteils

Arnold, Christian - In: Rechnungslegung und Corporate Governance : Reporting, …, (pp. 247-263). 2007

Persistent link: https://www.econbiz.de/10003465987

Executive compensation and corporate fraud in China

Conyon, Martin J.; He, Lerong - In: Journal of business ethics : JOBE 134 (2016) 4, pp. 669-691

Persistent link: https://www.econbiz.de/10011485794

Bilanzmanipulationen : Ergebnis perverser incentives?

Zimmermann, Jochen - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 82 (2002) 9, pp. 537-543

Persistent link: https://www.econbiz.de/10001694940

Compliance, Compensation and Corporate Wrongdoing

Hofstetter, Karl - 2019

Numerous high profile cases across industries and jurisdictions, including Wells Fargo, Siemens, Volkswagen, BP or Google, indicate that legal compliance remains a significant corporate governance challenge around the world. Ever increasing fines have become the standard response to all types of...

Persistent link: https://www.econbiz.de/10012872158