Managers: Their Effects on Accruals and Firm Policies

Citations

Cited by:

1. Habib, Ahsan & Hasan, Mostafa Monzur, 2017. "Managerial ability, investment efficiency and stock price crash risk," Research in International Business and Finance, Elsevier, vol. 42(C), pages 262-274.
2. Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
3. Kerstin Lopatta & Thomas Kaspereit & Laura‐Maria Gastone, 2020. "Managerial style in cost asymmetry and shareholder value," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(5), pages 800-826, July.
4. Johannes Carow, 2024. "A critical assessment of the two-way fixed-effects model for firm-level dependent variables," Working Papers 2405, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
5. Allison Koester & Terry Shevlin & Daniel Wangerin, 2017. "The Role of Managerial Ability in Corporate Tax Avoidance," Management Science, INFORMS, vol. 63(10), pages 3285-3310, October.
6. Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
7. Isabel-María García-Sánchez & Emma García-Meca, 2020. "Do Able Bank Managers Exhibit Specific Attributes? An Empirical Analysis of Their Investment Efficiency," Administrative Sciences, MDPI, vol. 10(3), pages 1-17, July.
8. Maryam Seifzadeh, 2022. "The Effectiveness of Management Ability on Firm Value and Tax Avoidance," JRFM, MDPI, vol. 15(11), pages 1-15, November.
9. Joura, Essam & Xiao, Qin & Ullah, Subhan, 2021. "The impact of Say-on-Pay votes on firms' strategic policies: Insights from the Anglo-Saxon economy," International Review of Financial Analysis, Elsevier, vol. 73(C).
10. Westfall, Tiffany J. & Myring, Mark, 2022. "Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?," Advances in accounting, Elsevier, vol. 59(C).
11. Yin Liu & Huiqi Gan & Khondkar Karim, 2021. "The effectiveness of chief financial officer board membership in improving corporate investment efficiency," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 487-521, August.
12. Ji-Hee Kim & Ji-Hwan Lee, 2021. "How CEO Political Connections Induce Corporate Social Irresponsibility: An Empirical Study of Tax Avoidance in South Korea," Sustainability, MDPI, vol. 13(14), pages 1-13, July.
13. Wooseok Choi & Sam Han & Sung Hwan Jung & Tony Kang, 2015. "CEO's Operating Ability and the Association between Accruals and Future Cash Flows," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 619-634, June.
14. Yacine Belghitar & Ephraim Clark & Abubakr Saeed, 2019. "Political connections and corporate financial decision making," Review of Quantitative Finance and Accounting, Springer, vol. 53(4), pages 1099-1133, November.
15. Pierre Donatella & Torbjörn Tagesson, 2021. "CFO characteristics and opportunistic accounting choice in public sector organizations," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 509-534, June.
16. Godsell, David & Huang, Kelly & Lao, Brent, 2023. "Managers’ rank & file employee coordination costs and real activities manipulation," Accounting, Organizations and Society, Elsevier, vol. 107(C).
17. Francesco Capalbo & Alex Frino & Ming Ying Lim & Vito Mollica & Riccardo Palumbo, 2018. "The Impact of CEO Narcissism on Earnings Management," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 210-226, June.
18. Yuping Jia & Laurence Van Lent & Yachang Zeng, 2014. "Masculinity, Testosterone, and Financial Misreporting," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1195-1246, December.
19. Yaqin Hu, 2023. "Local CEOs, career concerns and voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 565-597, March.
20. Johnston, Joseph & Soileau, Jared, 2020. "Enterprise risk management and accruals estimation error," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
21. Karel Hrazdil & Jiri Novak & Rafael Rogo & Christine Wiedman & Ray Zhang, 2020. "Measuring executive personality using machine‐learning algorithms: A new approach and audit fee‐based validation tests," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 519-544, March.
22. Naz, Iram & Shah, Syed Muhammad Amir & Kutan, Ali M., 2017. "Do managers of sharia-compliant firms have distinctive financial styles?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 46(C), pages 174-187.
23. Hui-Wen Hsu, 2023. "Does Managerial Ability Affect Corporate Diversification Strategies and Corporate Diversification Performance? Evidence from the US," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(1), pages 1-4.
24. Victor Esteban Jarosiewicz & David Gaddis Ross, 2023. "Revisiting managerial “style”: The replicability and falsifiability of manager fixed effects for firm policies," Strategic Management Journal, Wiley Blackwell, vol. 44(3), pages 858-886, March.
25. Panta, Humnath, 2020. "Does social capital influence corporate risk-taking?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
26. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
27. Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.