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Do CEO Attributes Spur Conservatism?
16 references·0 citing·41 second hopsampled
Do CEO Attributes Spur Conservatism? (2023)Do CEO Attributes Spur Conservatism?What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)What’s My Style? The Influenc…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Econometric Approach to Efficiency Analysis (2008)The Econometric Approach to E…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …CEO Overconfidence and Corporate Investment (2005)CEO Overconfidence and Corpor…Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…Financial accounting information, organizational complexity and corporate governance systems (2003)Financial accounting informat…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Unit root tests in panel data: asymptotic and finite-sample properties (2002)Unit root tests in panel data…The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs (2002)The Role of Accounting Conser…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The economic implications of corporate financial reporting (2005)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)Women in the boardroom and their impact on governance and performance☆ (2009)What Determines Productivity? (2011)American Economic Review (2019)Book Review: Time Series Analysis: Forecasting and Control (1977)Distribution of the Estimators for Autoregressive Time Series With a Unit Root (1979)Testing for a Unit Root in Time Series Regression (1988)Testing for unit roots in heterogeneous panels (2003)PANEL COINTEGRATION: ASYMPTOTIC AND FINITE SAMPLE PROPERTIES OF POOLED TIME SERIES TESTS WITH AN APPLICATION TO THE PPP HYPOTHESIS (2004)A simple panel unit root test in the presence of cross‐section dependence (2007)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)The social psychology of organizing (1969)The Social Psychology of Organizations. (1979)Market Orientation: The Construct, Research Propositions, and Managerial Implications (1990)Market Orientation: Antecedents and Consequences (1993)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Who makes acquisitions? CEO overconfidence and the market's reaction☆ (2008)A review of tax research (2010)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers16,343 cited
  • 2002Unit root tests in panel data: asymptotic and finite-sample properties13,211 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 2005CEO Overconfidence and Corporate Investment3,686 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure1,232 cited
  • 2008The Econometric Approach to Efficiency Analysis1,224 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited

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The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
924 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
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