CFO Incentives Post-SOX
Editor’s Note: This post comes to us from Raffi Indjejikian and Michal Matějka of the Ross School of Business at the University of Michigan. In our forthcoming Journal of Accounting Research paper, CFO...
View ArticleCFOs, CEOs and Earnings Management
(Editor’s Note: This post comes from John (Xuefeng) Jiang, Kathy Petroni, and Isabel Wang of the Eli Broad College of Business, Michigan State University.) In our paper, CFOs and CEOs: Who Have the...
View ArticleIncreased Disclosure Requirements and Corporate Governance Decisions
Editor’s Note: This post comes to us from Xue Wang of the Accounting Department at Emory University. In the paper, Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from...
View ArticleWhy Do CFOs Become Involved in Material Accounting Manipulations?
Editor’s Note: The following post comes to us from Mei Feng of the Department of Accounting at the University of Pittsburgh; Weili Ge of the Department of Accounting at the University of Washington;...
View ArticleCFOs versus CEOs: Equity Incentives and Crashes
Editor’s Note: The following post comes to us from Kim Jeong-Bon, Professor of Accountancy at City University of Hong Kong; Yinghua Li of the Accounting Department at Purdue University; and Liandong...
View ArticleEarnings Quality: Evidence from the Field
Editor’s Note: The following post comes to us from Ilia Dichev, Professor of Accounting at Emory University; John Graham, Professor of Finance at Duke University; Campbell Harvey, Professor of Finance...
View ArticleCFO Narcissism and Financial Reporting Quality
Posted by Sean Wang, University of North Carolina at Chapel Hill, on Wednesday, June 10, 2015 Editor's Note: Sean Wang is Assistant Professor of Accounting at the University of North Carolina at Chapel...
View ArticleFed Rules on CFO Attestation Requirements
Posted by Andrew R. Gladin, Sullivan & Cromwell LLP, on Saturday, February 6, 2016 Editor's Note: This post is based on a Sullivan & Cromwell LLP publication authored by Andrew R. Gladin, Mark...
View ArticleAccountability and the Pursuit of SEC Clawback Actions
Posted by Joseph A. Hall, Davis Polk & Wardwell LLP, on Wednesday, March 2, 2016 Editor's Note: Joseph A. Hall is a partner and head of the corporate governance practice at Davis Polk &...
View ArticleHow Management Risk Affects Corporate Debt
Posted by Michael Weisbach, Ohio State University, on Tuesday, May 3, 2016 Editor's Note: Michael Weisbach is Professor of Finance at Ohio State University. This post is based on an article authored by...
View ArticleGlobal Private Equity Survey
Posted by The EY Center for Board Matters, on Friday, February 10, 2017 Editor's Note: The following post is based on a publication from the EY Center for Board Matters. Environmental pressures of the...
View ArticleDo the FASB’s Accounting and Reporting Standards Add Shareholder Value?
Posted by Urooj Khan, Columbia University, on Saturday, April 29, 2017 Editor's Note: Urooj Khan is Class of 1967 Associate Professor of Business at Columbia Business School. This post is based on a...
View ArticleCFOs on Boards: Higher Pay, Lower Performance
Posted by Dan Marcec, Equilar, Inc., on Sunday, September 3, 2017 Editor's Note: Dan Marcec is Director of Content at Equilar, Inc. This post is based on an Equilar publication by Mr. Marcec which was...
View ArticleCFO Incentives Post-SOX
Posted by Jim Naughton, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, June 22, 2009 Editor's Note: This post comes to us from Raffi Indjejikian and Michal Matějka of...
View ArticleCFOs, CEOs and Earnings Management
Posted by Jim Naughton, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, September 2, 2009 Editor's Note: This post comes from John (Xuefeng) Jiang, Kathy Petroni,...
View ArticleIncreased Disclosure Requirements and Corporate Governance Decisions
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, July 16, 2010 Editor's Note: This post comes to us from Xue Wang of the Accounting...
View ArticleWhy Do CFOs Become Involved in Material Accounting Manipulations?
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, December 20, 2010 Editor's Note: The following post comes to us from Mei Feng of the...
View ArticleCFOs versus CEOs: Equity Incentives and Crashes
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, February 2, 2011 Editor's Note: The following post comes to us from Jeong-Bon Kim,...
View ArticleEarnings Quality: Evidence from the Field
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, October 8, 2012 Editor's Note: The following post comes to us from Ilia Dichev,...
View ArticleCFO Narcissism and Financial Reporting Quality
Posted by Sean Wang, University of North Carolina at Chapel Hill, on Wednesday, June 10, 2015 Editor's Note: Sean Wang is Assistant Professor of Accounting at the University of North Carolina at Chapel...
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