In this study, we explore the association between company reputation and the likelihood of a financial statement restatement (i.e., a revealed misstatement). We focus on restatements because they are one of the most visible forms of impaired financial reporting quality, and we suggest that...

In recent years, performance-based plans especially those based on multiple-year accounting performance (MAPs) become the biggest component of CEO pay. In contrast to traditional time-based stock options, the MAPs condition the granting of awards on accounting performance measured over multiple...

Purpose – This paper explored factors that impact insurance choices of demand (farmers) and supply (insurance companies) side, respectively. Design/methodology/approach – Specially designed survey questions allow one to fully observe the demand tendency from farmers and partially observe the...