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Managers: Their Effects on Accruals and Firm Policies

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  1. 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.
  2. 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).
  3. 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.
  4. Joel Harper & Kristopher J. Kemper & Li Sun, 2019. "Managerial ability and bond rating changes," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 28(5), pages 381-401, December.
  5. Mariya N. Ivanova & Henrik Nilsson & Milda Tylaite, 2024. "Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 595-630, January.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. Maryam Seifzadeh, 2022. "The Effectiveness of Management Ability on Firm Value and Tax Avoidance," JRFM, MDPI, vol. 15(11), pages 1-15, November.
  12. 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).
  13. 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).
  14. 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.
  15. 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.
  16. 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.
  17. Vuong, Giang Thi Huong & Nguyen, Phuc Van & Barky, Walid & Nguyen, Manh Huu, 2024. "Stock return volatility and financial distress: Moderating roles of ownership structure, managerial ability, and financial constraints," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 634-652.
  18. Kalelkar, Rachana & Xu, Hongkang & Nguyen, Duong & Chen, Zheng, 2024. "Generalist CEOs and the readability of the 10-K report," Advances in accounting, Elsevier, vol. 65(C).
  19. Panta, Humnath, 2020. "Does social capital influence corporate risk-taking?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
  20. 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.
  21. 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.
  22. 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.
  23. 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.
  24. 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.
  25. 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.
  26. 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.
  27. 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.
  28. 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.
  29. Nguyen, Minh Nhat & Tran, Dung Viet & Nguyen, Van, 2024. "Do banks with more able managers get better funding costs?," Finance Research Letters, Elsevier, vol. 61(C).
  30. Lu Zhang & Boyang Hao & Dan Yang & Guojun Wang, 2024. "Managerial ability and accounting comparability: Evidence from Chinese listed firms," Economics and Politics, Wiley Blackwell, vol. 36(3), pages 1731-1762, November.
  31. 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.
  32. Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
  33. Johnston, Joseph & Soileau, Jared, 2020. "Enterprise risk management and accruals estimation error," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
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