What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure

By Linda Smith Bamber, John (Xuefeng) Jiang, I. Wang. 2010

1,146 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ef470130e6907fc0224731ea41e63442b1b5fa33

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Citations in the corpus

Political contributions and analyst behavior (2015, positive): “…showing that individual, such as firm manager, fixed effects partially explain the heterogeneity in corporate strategies (e.g., Weisbach 1995; Chevalier and Ellison 1999; Bertrand and Schoar 2003; Bamber et al. 2010; Ge et al. 2011; Graham et al. 2012; Hutton et al. 2015; Law and Mills 2015).”
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011, background): “…findings in the above-mentioned studies as well as those in concurrent research that document managers’ effect on voluntary disclosure strategies (Bamber, Jiang, and Wang 2010; Yang 2010) and tax avoidance strategies (Dyreng, Hanlon, and Maydew 2010) do not necessarily imply that a CFO’s style…”
The Impact of Managerial Ability on Crisis-Period Corporate Investment (2017, neutral): “entities that follow identical goals (Bamber et al., 2010).”
Auditor Style and Financial Statement Comparability (2014, positive): “Our study and results are therefore related to Bamber et al. (2010) who report that individual corporate managers have their own individual style in choice of voluntary corporate financial disclosure, and Ge et al.”
Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls (2016, positive): “Indeed, the serial correlation in RSCRIPTi,t is equal to 0.49 and is consistent with managers having distinctive disclosure styles (see Bamber et al. 2010; Davis et al. 2012).”
Employee Quality and Financial Reporting Outcomes (2017, positive): “…in the financial reporting process (Bergstresser and Phillipon 2006; Cheng and Warfield 2005; Feng, Ge, Luo, and Shevlin 2011; Hennes et al. 2008; Bamber, Jiang, and Wang 2010), we know relatively little about the impact of the broader workforce on either voluntary or mandatory disclosure…”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, methodology): “Bamber et al. (2010), Lewis et al. (2014), and Ran et al. (2015) show that executives holding MBA degrees are more conservative in earnings forecasts, are more likely to disclose information voluntarily, and report higher quality earnings, respectively.”
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). Dyreng et al. (2010) extend the management style framework to a tax setting and show a manager-specific”
Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading (2013, methodology): “Recent research suggests that the attitude of top management partially explains the variation in firms’ reporting practices and strategic outcomes (Bamber et al. 2010; Dyreng et al. 2010).”