CEO Reputation and Earnings Quality

By Jennifer Francis, Allen H. Huang, Shivaram Rajgopal, Amy Y. Zang. 2008

574 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/d47c4e7d4d3aa7d186fdc4c3a7acbb33647826e6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Shivaram Rajgopal
2. Baruch Lev
3. G. He
4. Campbell R. Harvey
5. John R. Graham
6. Mostafa Monzur Hasan
7. Sarah E. McVay
8. Ilia D. Dichev

In Finance

1. Campbell R. Harvey
2. John R. Graham
3. Shivaram Rajgopal
4. Ilia D. Dichev
5. G. He
6. Baruch Lev
7. Sarah E. McVay
8. Isabel‐María García‐Sánchez

Citations in the corpus

• CEO Tenure and Earnings Management (2015, unknown): “8 Gibbons and Murphy (1992) use four years as the cutoff for a similar variable in their analysis.”
• Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014, methodology): “A number of previous research papers have pointed out that the earnings quality decreases information asymmetries and the cost of capital (Francis et al. 2005, 2008a; Bhattacharya et al. 2003).”
• Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, unknown): “Extant research has shown that CEOs’ reputation, financial expertise, tenure, and age have an impact on their motivation and ability to engage in earnings management (i.e., Ali and Zhang 2015; Francis et al. 2008; Huang et al. 2012; Jiang et al. 2013).”
• Managerial Ability and Earnings Quality (2013, methodology): “The Dechow and Dichev accruals quality measure, however, is negatively associated with the managerial ability, consistent with Francis et al. (2008) and our results in Panel B of Table 1.”
• Earnings quality: Evidence from the field (2013, background): “…and CFO fixed effects on financial reporting can be thought of as implementing this advice (e.g., Bertrand and Schoar 2003, Hribar and Yang 2007, Francis et al. 2008, Bamber et al. 2010, Dyreng et al. 2010, Schrand and Zechman 2012, Davidson, Dey and Smith 2012) but perhaps more can be done…”
• Managerial Ability and Income Smoothing (2019, unknown): “Consistent with the literature on managerial ability and earnings quality (Francis, Huang, Rajgopal, and Zang 2008; Demerjian et al. 2013), we examine the relation between managerial ability at time t and income smoothing in the future ( t , t +4) to address concerns about the direction of…”
• The effect of CEO inside debt holdings on financial reporting quality (2015, background): “I follow the Francis et al.’s (2005) approach to derive the accruals quality measure (which is termed DD).”