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Comment Letter Frequency and CFO Turnover
16 references·5 citing·48 second hopsampled
Comment Letter Frequency and CFO Turnover (2015)Comment Letter Frequency and CFO TurnoverInternal corporate governance, CEO turnover, and earnings management (2011)Internal corporate governance…Why do CFOs Become Involved in Material Accounting Manipulations? (2010)Why do CFOs Become Involved i…What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)What’s My Style? The Influenc…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals (2006)Does Hiring a New CFO Change …The economic implications of corporate financial reporting (2005)The economic implications of …Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Analyst Impartiality and Investment Banking Relationships (2005)Analyst Impartiality and Inve…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…CEO Compensation in Financially Distressed Firms: An Empirical Analysis (1993)CEO Compensation in Financial…Management turnover and financial distress (1989)Management turnover and finan…Executive compensation, management turnover, and firm performance (1985)Executive compensation, manag…Can comment letters impact excess perks? Evidence from China (2023)Can comment letters impact ex…Cross‐border regulatory enforcement and corporate voluntary disclosure (2022)Cross‐border regulatory enfor…Can comment letters impact excess cash holdings? Evidence from China (2022)Can comment letters impact ex…Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors (2021)Behavioral spillover between …Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement (2016)Text Mining to Uncover the In…The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The market for corporate control (1983)Executive incentives and the horizon problem (1991)INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)The Provision of Incentives in Firms (1999)The Capital Structure Puzzle (1984)Outside directors and CEO turnover (1988)Performance Changes Following Top Management Dismissals (1995)Creditor rights, information sharing, and bank risk taking (2010)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Founding Family Ownership and Earnings Quality (2006)Financial fraud, director reputation, and shareholder wealth (2007)Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Econometric Analysis of Cross Section and Panel Data (2001)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Managerial Ability and Earnings Quality (2012)Earnings quality: Evidence from the field (2013)What Doesn't Kill You Will Only Make You More Risk‐Loving: Early‐Life Disasters and CEO Behavior (2016)Large Shareholders and Corporate Control (1986)The consequences to managers for financial misrepresentation (2008)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure1,232 cited
  • 1985Executive compensation, management turnover, and firm performance1,209 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 1989Management turnover and financial distress1,001 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 2010Why do CFOs Become Involved in Material Accounting Manipulations?646 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 2011Internal corporate governance, CEO turnover, and earnings management503 cited
  • 1993CEO Compensation in Financially Distressed Firms: An Empirical Analysis

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484 cited
  • 2006Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals426 cited
  • 2005Analyst Impartiality and Investment Banking Relationships399 cited
  • Cited by

    • 2022Cross‐border regulatory enforcement and corporate voluntary disclosure24 cited
    • 2021Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors21 cited
    • 2016Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement19 cited
    • 2022Can comment letters impact excess cash holdings? Evidence from China18 cited
    • 2023Can comment letters impact excess perks? Evidence from China18 cited