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The Impact of Recognition Versus Disclosure on Financial Information : A Preparer's Perspective

Clor-Proell, Shana - 2014

influences the amount that financial managers report for a contingent liability. Using an experiment with corporate controllers … managers are unaffected by placement. As a result, public company managers make higher liability estimates for recognized … versus disclosed liabilities. Their liability estimates are similar to those of private company managers for recognition but …

Persistent link: https://www.econbiz.de/10013047670

The impact of recognition versus disclosure on financial information : a preparer's perspective

Clor-Proell, Shana M.; Maines, Laureen A. - In: Journal of accounting research 52 (2014) 3, pp. 671-701

Persistent link: https://www.econbiz.de/10010369800

CFO Narcissism and Financial Reporting Quality

Ham, Charles (Chad) - 2018

We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality. Experimentally, we validate that narcissism predicts misreporting behavior, and that signature size predicts misreporting through its association with narcissism. Empirically, we examine...

Persistent link: https://www.econbiz.de/10012925673

CFO Social Ties to Non-CEO Senior Managers and Financial Restatements

Kuang, Yu Flora - 2020

In this study, we examine how a CFO's social ties with non-CEO senior managers in the same firm affect the likelihood of financial restatements. We categorize social ties as either professional or personal, and find that the two types of ties have distinct effects. Our findings show that CFOs'...

Persistent link: https://www.econbiz.de/10012830623

Restatement likelihood and accounting conservatism : evidence from CFO style

Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)

Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting conservatism affects accounting quality. We provide...

Persistent link: https://www.econbiz.de/10012822389

Increased Disclosure Requirements and Corporate Governance Decisions : Evidence Form Chief Financial Officers in the Pre- and Post-Sarbanes Oxley Periods

Wang, Xue - 2012

I study how increased internal control disclosure requirements mandated by the Sarbanes-Oxley Act (SOX) affect annual corporate governance decisions regarding CFOs. Using non-CEO, non-COO executive officers as a control group, I find that CFOs of firms with weak internal controls receive lower...

Persistent link: https://www.econbiz.de/10013116321

Are CEOs and CFOs Rewarded for Disclosure Quality?

Hui, Kai Wai - 2014

This study provides evidence regarding the importance boards of directors place on effective communication with the investor community by examining whether CEO and CFO compensation are related to the quality of the firm's financial disclosures. Using an index derived from analyst forecast...

Persistent link: https://www.econbiz.de/10013063619

The Real Effects of Disclosure Regulation : Evidence from Mandatory CFO Compensation Disclosure

Bao, Dichu; Su, Lixin (Nancy); Zhang, Yong - 2022

The 2006 SEC rule, by changing the definition of Named Executive Officers, mandates CFO compensation disclosure. Using this setting and a difference-in-differences research design, we study the real effects of CFO compensation disclosure regulation on CFO job performance. We hypothesize that the...

Persistent link: https://www.econbiz.de/10013406359

Disclosure of joint ventures and associates in financial statement under IFRS

Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94

This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...

Persistent link: https://www.econbiz.de/10011700717

CFO gender and financial reporting transparency in banks

Janahi, Mohamed; Millo, Yuval; Voulgaris, Georgios - In: The European journal of finance 27 (2021) 3, pp. 199-221

Persistent link: https://www.econbiz.de/10012424940