This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

This paper reviews and proposes additional research concerning the role of publicly
reported financial accounting information in the governance processes of corporations. We …

We show that firms with younger CEOs are more likely to experience stock price crashes,
including crashes caused by revelation of negative news in the form of breaks in strings of …

This study examines changes in CEOs׳ incentive to manage their firms׳ reported earnings
during their tenure. Earnings overstatement is greater in the early years than in the later …

This study examines the impact of chief executive officer (CEO) ability on firms' corporate
social responsibility (CSR) performance. We find that firms' CSR performance increases with …

Purpose The purpose of this paper is to investigate the impact of chief executive officer
(CEO) characteristics on the earnings management examined by the discretionary accruals …

We survey and interview more than 400 executives to determine the factors that drive
reported earnings and disclosure decisions. We find that managers would rather take …

In this paper, we provide empirical evidence on the incentive role of personnel control in
post-reform China. Employing the turnover data of top provincial leaders in China between …

How can boards be chosen through a process partially controlled by the CEO, yet, in many
instances, still be effective monitors of him? We offer an answer based on a model in which …

This study investigates whether individual top executives have incremental effects on their
firms' tax avoidance that cannot be explained by characteristics of the firm. To identify …