Female directors, earnings management, and CEO incentive compensation: UK evidence
This study examines the effect of the exogenous increase in the presence of female directors
on FTSE350 corporate boards in the UK, as mandated by the Davies Report (2011), on the …
on FTSE350 corporate boards in the UK, as mandated by the Davies Report (2011), on the …
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy
Y Nie, M Jia - Accounting & Finance, 2021 - Wiley Online Library
Novel online activism of minority shareholders could be a new governance mechanism but
has received little academic attention. This study examines the impact of such minority …
has received little academic attention. This study examines the impact of such minority …
Female directors, audit effort and financial reporting quality
C Fernández-Méndez, ST Pathan - Spanish Journal of Finance …, 2023 - Taylor & Francis
This paper analyses the influence of female directors on the demand for audit effort and on
financial reporting quality for a sample of Australian non-financial listed firms over the period …
financial reporting quality for a sample of Australian non-financial listed firms over the period …
Rocking the boat: How relative performance evaluation affects corporate risk taking
We argue that relative performance evaluation (RPE) contracts introduce a tournament
among the focal firm and peer firms. We test whether a firm's riskiness is altered by its CEO's …
among the focal firm and peer firms. We test whether a firm's riskiness is altered by its CEO's …
Does Gender Diversity Moderate the Nexus Between Board Characteristics and Earnings Management?
T Roy, E Alfan - Asian Journal of Business and Accounting, 2022 - ojie.um.edu.my
Abstract Manuscript type: Research paper Research aims: This study examines the effect of
board characteristics on earnings management and the moderating effect of gender diversity …
board characteristics on earnings management and the moderating effect of gender diversity …
Implementing relative performance evaluation: The role of life cycle peers
The effectiveness of relative performance evaluation (RPE) in compensation contracts
depends on a firm's ability to identify peers that are subject to similar exogenous shocks with …
depends on a firm's ability to identify peers that are subject to similar exogenous shocks with …
Relative performance evaluation and competitive aggressiveness
C Feichter, F Moers… - Journal of Accounting …, 2022 - Wiley Online Library
We examine the relation between incentive plans based on relative performance and
competitive aggressiveness. Using data on executive incentive‐compensation contracts in …
competitive aggressiveness. Using data on executive incentive‐compensation contracts in …
Why firms announce good news late: earnings management and financial reporting timeliness
Prior studies find that delayed earnings announcements tend to communicate unfavorable
news, and investors react negatively when firms delay earnings announcements. However …
news, and investors react negatively when firms delay earnings announcements. However …
Relative performance evaluation and strategic differentiation
P Schäfer - The Accounting Review, 2023 - publications.aaahq.org
ABSTRACT I predict that relative performance evaluation (RPE) CEOs avoid strategic
differentiation and increase the correlation of their firms' returns with that of their peers. This …
differentiation and increase the correlation of their firms' returns with that of their peers. This …
Impact of country-specific business integrity and firm-specific ESG on earnings quality: evidence from EU civil law jurisdictions
F Lindahl, SP Kantola, H Schadewitz - Journal of Financial Reporting …, 2024 - emerald.com
Purpose This paper aims to examine whether variations in country-specific business
integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can …
integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can …