Managers: Their Effects on Accruals and Firm Policies: EFFECTS ON ACCRUALS AND FIRM POLICIES

By D. DeJong, Zhejia Ling. 2013

117 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a17b248fe9c72bdee4b99a88ac7cfac886ee47f8

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Citations in the corpus

Bank liquidity creation and risk-taking: : Does managerial ability matter? (2016, unknown): “…disclosure policies, accounting behavior and reporting quality incrementally to the effects driven from the firm and environment characteristics (see, for example, Bamber, Jiang, and Wang, 2010, Ge, Matsumoto, and Zhang, 2011, Dejong and Ling, 2013, Choi, Han, Jung, and Kang, 2015, among others).”
Managerial Ability and Earnings Quality (2013, background): “34 Demerjian et al. (2009). Our study is in the vein of Bertrand and Schoar (2003), who find that managers have an effect on firm choices such as acquisitions or research and development expenditures, and Francis et al.”
The Role of Managerial Ability in Corporate Tax Avoidance (2017, methodology): “A manager fixed effects research design has been used to examine managers’ effect on voluntary disclosure decisions and earnings quality (Bamber et al. 2010, Ge et al. 2011, Dejong and Ling 2013).”
Managerial Ability, Investment Efficiency and Stock Price Crash Risk (2017, unknown): “Dejong and Ling (2013) document that managerial expansion strategies, whether involving internal investment or external acquisitions, tend to have lower accounting accruals.”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Dejong and Ling (2013) also compare the managerial in ﬂ uence of CEOs vs. CFOs, ﬁ nding that CEOs are on average more inclined to manage earnings than CFOs and use different ways to manipulate earnings.”