|
Adams, R. B., Almeida, H., & Ferreira, D. (2005). Powerful CEOs and their impact
on corporate performance. Review of Financial Studies, 18(4), 1403-1432.
Aier, J. K., Comprix, J., Gunlock, M. T., & Lee, D. (2005). The financial expertise of
CFOs and accounting restatements. Accounting Horizons, 19(3), 123-135.
Anderson, K. L., & Yohn, T. L. (2002). The effect of 10K restatements on firm value,
information asymmetries, and investors'' reliance on earnings. Information
Asymmetries, and Investors'' Reliance on Earnings (September 2002).
Ashbaugh‐Skaife, H., Collins, D. W., & LaFond, R. (2009). The effect of SOX
internal control deficiencies on firm risk and cost of equity. Journal of Accounting
Research, 47(1), 1-43.
Baik, B. O. K., Farber, D. B., & LEE, S. S. (2011). CEO Ability and Management
Earnings Forecasts*. Contemporary Accounting Research, 28(5), 1645-1668.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and
earnings quality. Auditing: A Journal of Practice & Theory, 22(2), 71-97.
Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The
effect of audit quality on earnings management. Contemporary Accounting
Research, 15(1), 1.
Bertrand, M., & Schoar, A. (2003). Managing with Style: The Effect of Managers on
Firm Policies*. The Quarterly journal of economics, 118(4), 1169-1208.
Carcello, J. V., Hollingsworth, C. W., Klein, A., & Neal, T. L. (2006). Audit
committee financial expertise, competing corporate governance mechanisms, and
earnings management. Competing Corporate Governance Mechanisms, and
Earnings Management (February 2006).
Chevalier, J., & Ellison, G. (1999). Are Some Mutual Fund Managers Better Than
Others? Cross-Sectional Patterns in Behavior and Performance. Journal of
Finance, 54(3), 875-899.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role
of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Dechow, P. M., & Schrand, C. M. (2004). Earnings Quality (Charlottesville, VA: The
Research Foundation of the CFA Institute).
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role
of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over
financial reporting. The Accounting Review, 82(5), 1141-1170.
Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2012). Managerial ability
and earnings quality. The Accounting Review, 88(2), 463-498.
Efendi, J., Srivastava, A., & Swanson, E. P. (2007). Why do corporate managers
misstate financial statements? The role of option compensation and other
factors. Journal of Financial Economics, 85(3), 667-708.
Francis, J., Huang, A., Rajgopal, S., & Zang, A. CEO Reputation and Earnings
Quality. Contemporary Accounting Research, Forthcoming.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and
earnings attributes. The Accounting Review, 79(4), 967-1010.
Francis, J., Huang, A. H., Rajgopal, S., & Zang, A. Y. (2008). CEO Reputation and
Earnings Quality*. Contemporary Accounting Research, 25(1), 109-147.
Ge, W., Matsumoto, D., & Zhang, J. L. (2011). Do CFOs Have Style? An Empirical
Investigation of the Effect of Individual CFOs on Accounting
Practices*. Contemporary Accounting Research, 28(4), 1141-1179.
Gong, G., Louis, H., & Sun, A. X. (2008). Earnings Management and Firm
Performance Following Open‐Market Repurchases. The Journal of Finance,63(2),
947-986.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior,
agency costs and ownership structure. Journal of financial economics, 3(4),
305-360.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings
management. Journal of accounting and economics, 33(3), 375-400.
Malmendier, U., & Tate, G. (2005). CEO overconfidence and corporate
investment. The journal of finance, 60(6), 2661-2700.
Lafond, R. (2008). Discussion of “CEO Reputation and Earnings
Quality”*.Contemporary Accounting Research, 25(1), 149-156.
Leverty, J. T., & Grace, M. F. (2012). Dupes or incompetents? An examination of
management''s impact on firm distress. Journal of Risk and Insurance, 79(3),
751-783.
McNichols, M. F. (2002). Discussion of the quality of accruals and earnings: The role
of accrual estimation errors. The accounting review, 77(s-1), 61-69.
Milbourn, T. T. (2003). CEO reputation and stock-based compensation. Journal of
Financial Economics, 68(2), 233-262.
Murthi, B. P. S., Choi, Y. K., & Desai, P. (1997). Efficiency of mutual funds and
portfolio performance measurement: A non-parametric approach. European
Journal of Operational Research, 98(2), 408-418.
Palmrose, Z. V., Richardson, V. J., & Scholz, S. (2004). Determinants of market
reactions to restatement announcements. Journal of accounting and
economics, 37(1), 59-89.
Plumlee, M., & Yohn, T. L. (2010). An analysis of the underlying causes attributed to
restatements. Accounting Horizons, 24(1), 41-64.
Rajgopal, S., Shevlin, T., & Zamora, V. (2006). CEOs'' outside employment
opportunities and the lack of relative performance evaluation in compensation
contracts. The Journal of
Finance, 61(4), 1813-1844.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2005). Accrual
reliability, earnings persistence and stock prices. Journal of accounting and
economics, 39(3), 437-485.
Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting horizons, 17, 97.
Stein, J. C. (1995). Internal capital markets and the competition for corporate
resources (No.w5101). National Bureau of Economic Research.
|