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Rank and file employees and the discovery of misreporting: The role of stock options · Study

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Rank and file employees and the discovery of misreporting: The role of stock options

Andrew C. Call, Simi Kedia, Shiva Rajgopal

2016-10-19articleJournal of Accounting and Economics179 citationsclosed

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Auditing, Earnings Management, Governance Ethics in Business and Education Corporate Governance and Financial Management

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References

2005The economic implications of corporate financial reporting

2003Corporate Governance and Equity Prices

2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

1992The investment opportunity set and corporate financing, dividend, and compensation policies

1998The Influence of Institutional Investors on Myopic R&D Investment Behavior

2006Over-investment of free cash flow

1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?

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2023Measurement error, fixed effects, and false positives in accounting research

2020Evidence on the Use and Efficacy of Internal Whistleblowing Systems

2017Management Risk Incentives and the Readability of Corporate Disclosures

2022Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?

2021Does business strategy influence interfirm financing? Evidence from trade credit

2022Corporate Culture

2019Whistle Blowing, Forced CEO Turnover, and Misconduct: The Role of Socially Minded Employees and Directors

Details

Year2016

Typearticle

VenueJournal of Accounting and Economics

Languageen

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Identifiers

doi10.1016/j.jacceco.2016.06.003

openalex_workW2470628587

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