Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

作者: Ying Cao , Linda A. Myers , Thomas C. Omer

DOI: 10.2139/SSRN.1317343

关键词:

摘要: … of financial reporting quality, and we find that higher-reputation companies report less extreme … 13 Alternatively, to reduce the potential impact of CEO reputation on the MA score, we …

参考文章(135)
Kenneth Rogoff, Kenneth Rogoff, Jeremy Bulow, Jeremy Bulow, Sovereign Debt: is to Forgive to Forget? Social Science Research Network. ,(1988)
Jerold L. Zimmerman, Ross L. Watts, Positive Accounting Theory ,(1985)
Hamid Mehran, Rene M. Stulz, The Economics of Conflicts of Interest in Financial Institutions Social Science Research Network. ,(2006) , 10.2139/SSRN.943447
Herschel Grossman, John Van Huyck, Sovereign Debt as a Contingent Claim: Excusable Default, Repudiation, and Reputation Social Science Research Network. ,(1985) , 10.3386/W1673
Patricia M. Dechow, Amy P. Hutton, Richard G. Sloan, Detecting Earnings Management Social Science Research Network. ,(1994)
Hollis Ashbaugh-Skaife, Ryan LaFond, Brian W. Mayhew, Do Non-Audit Services Compromise Auditor Independence? Further Evidence Social Science Research Network. ,(2003) , 10.2139/SSRN.305720
Mark L. DeFond, Rebecca N. Hann, Xuesong Hu, Does the Market Value Financial Expertise on Audit Committees of Boards of Directors Social Science Research Network. ,(2004) , 10.2139/SSRN.498822
Eliezer M. Fich, Anil Shivdasani, Financial Fraud, Director Reputation, and Shareholder Wealth Social Science Research Network. ,(2006) , 10.2139/SSRN.687412
David Hay, W. Robert Knechel, Norman Wong, Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes Social Science Research Network. ,(2004) , 10.2139/SSRN.512642
R. Edward Freeman, R. Edward Freeman, Strategic Management: A Stakeholder Approach ,(1984)