3期

最新文章

• The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations AI翻译
  作者：Yetman, Michelle H.; Yetman, Robert J.
  作者单位：University of California System; University of California Davis
  摘要：A significant body of research has examined the effects of governance on reporting quality in the for-profit setting, yet we know little of the relationship in the nonprofit setting. Our paper examines the extent to which various governance mechanisms improve nonprofit reporting quality across a broad sample of nonprofit organizations. The financial disclosure we examine is the ratio of charitable expenses to total expenses, which is one of the most widely used financial metrics to measure non...
• Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements AI翻译
  作者：Cao, Ying; Myers, Linda A.; Omer, Thomas C.
  作者单位：Chinese University of Hong Kong; University of Arkansas System; University of Arkansas Fayetteville; Texas A&M University System; Texas A&M University College Station
  摘要：In this study, we explore the association between company reputation and the likelihood of a financial statement restatement (i.e., a revealed misstatement). Reputation can bring real economic benefits to companies. and once impaired it is costly to rebuild. Because of this, companies with strong reputations have incentives to provide higher-quality financial statements. We focus on restatements because they are one of the most visible forms of impaired financial reporting quality, and we sugg...
• Investors' Reliance on Analysts' Stock Recommendations and Mitigating Mechanisms for Potential Overreliance AI翻译
  作者：Kelly, Khim; Low, Bernardine; Tan, Hun-Tong; Tan, Seet-Koh
  作者单位：University of Waterloo; Singapore Management University; Nanyang Technological University
  摘要：Regulators express concerns with investors' unquestioning reliance on analysts' recommendations, which prior research has shown to be associated with lower trading returns. Thus, regulators have published guides advising investors to conduct independent research and required analyst firms to disclose their distribution of recommendations in order to alert investors to potential bias in analysts' recommendations. We conducted three experiments to investigate whether and why investors rely on an...
• Internal Control Material Weaknesses and CFO Compensation AI翻译
  作者：Hoitash, Rani; Hoitash, Udi; Johnstone, Karla M.
  作者单位：Bentley University; Northeastern University; University of Wisconsin System; University of Wisconsin Madison
  摘要：Boards of directors and compensation committees predominantly use financial measures reflecting executive managerial duties as inputs to executive compensation decisions. Yet, there is little research on the link between executive compensation and nonfinancial performance measures. We develop and test a model of chief financial officer (CFO) compensation with specific emphasis on the link between the disclosure of internal control material weaknesses (ICMW), a nonfinancial performance measure ...
• The Social Structure of Communication in Major Accounting Research Journals AI翻译
  作者：Bonner, Sarah E.; Hesford, James W.; Van der Stede, Wim A.; Young, S. Mark
  作者单位：University of Southern California; University System of Ohio; University of Akron; University of London; London School Economics & Political Science
  摘要：This study examines the social structure that exists for communicating research ideas in five major accounting journals. Understanding the structure of who communicates with whom is important because it shapes the innovativeness of knowledge creation, which prominent accounting scholars have claimed has become limited due to a specific type of communication structure-tribalism. We investigate all the major types of communication structures, using a mathematical algorithm and other analyses to ...
• Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language AI翻译
  作者：Davis, Angela K.; Piger, Jeremy M.; Sedor, Lisa M.
  作者单位：University of Oregon; DePaul University
  摘要：Earnings press releases are the primary mechanism by which managers announce quarterly earnings and make other concurrent disclosures to investors and other stakeholders. A largely unexplored element of earnings press releases is the language that managers use throughout the press release, which we argue provides a unifying framework for these disclosures and an opportunity for managers to signal, both directly and more subtly, their expectations about future performance. We analyze the full t...
• The Compensation Committee Process AI翻译
  作者：Hermanson, Dana R.; Tompkins, James G.; Veliyath, Rajaram; Ye, Zhongxia (Shelly)
  作者单位：University System of Georgia; Kennesaw State University
  摘要：Executive compensation and compensation committees have been the focus of intense public scrutiny and significant academic research. However, research has primarily examined compensation committee inputs and outputs, with the committee process being treated as a black box and remaining relatively unexamined. Accordingly, our fundamental research question in this study is, What process specific actions and thought processes) do U. S. public company compensation committees employ to meet their r...
• Managers' Ethical Evaluations of Earnings Management and Its Consequences AI翻译
  作者：Johnson, Eric N.; Fleischman, Gary M.; Valentine, Sean; Walker, Kenton B.
  作者单位：University of Wyoming; University of North Dakota Grand Forks
  摘要：Current research on the ethics of earnings management has generally not examined the specific ethical dilemma that arises when a choice to engage in earnings management results in positive organizational consequences. In this study, we address this issue by examining the question: Do the ends of positive organizational consequences justify the means of earnings management? To test this question, we analyzed the responses of 264 experienced managers who evaluated scenarios in which an employee ...