Analysts’ choice of peer companies
Review of Accounting Studies
2015
20(1), 82-109
Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
46 results
✕ Clear filters
Analysts’ choice of peer companies
Proprietary information spillovers and supplier choice: evidence from auditors
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Audit fee residuals: Costs or rents?
The association between book-tax conformity and earnings management
Linear valuation without OLS: the Theil-Sen estimation approach
Fair value accounting: information or confusion for financial markets?
Does concrete language in disclosures increase willingness to invest?
The effect of CEO inside debt holdings on financial reporting quality
This study investigates the effect of CEO inside debt holdings on financial reporting quality. I find that higher CEO inside debt holdings are associated with lower abnormal accruals, higher accruals quality, a lower likelihood of an earnings misstatement, and a lower incidence of earnings benchmark beating, suggesting that CEO inside debt promotes high financial reporting quality. Additional analyses reveal that (1) CEO inside debt holdings reduce firm-specific stock price crash risk, and that (2) auditors are less likely to report a material internal control weakness for firms that have large CEO inside debt.