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Volumn 24, Issue 2, 2005, Pages 153-160

To swear early or not to swear early? An empirical investigation of factors affecting CEOs' decisions

Author keywords

CEO CFO certification; Firm size; Institutional holdings; Quality of earnings

Indexed keywords


EID: 16844366713     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2004.12.008     Document Type: Article
Times cited : (9)

References (9)
  • 1
    • 16844374739 scopus 로고    scopus 로고
    • Is CEO certification of earnings numbers value-relevant?
    • Working Paper. Indiana University
    • Bhattacharya, U., Groznik, P., Haslem, B., 2002. Is CEO certification of earnings numbers value-relevant? Working Paper. Indiana University
    • (2002)
    • Bhattacharya, U.1    Groznik, P.2    Haslem, B.3
  • 2
    • 0031498155 scopus 로고    scopus 로고
    • Earnings management to avoid earnings decreases and losses
    • D. Burgstahler I. Dichev Earnings management to avoid earnings decreases and losses Journal of Accounting and Economics 24 1 1997 99-126
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 99-126
    • Burgstahler, D.1    Dichev, I.2
  • 3
    • 0000628687 scopus 로고
    • Debt covenant effects and the manipulation of accruals
    • January
    • M. DeFond J. Jiambalvo Debt covenant effects and the manipulation of accruals Journal of Accounting and Economics 17 January 1994 145-176
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 145-176
    • DeFond, M.1    Jiambalvo, J.2
  • 6
    • 0344153909 scopus 로고    scopus 로고
    • Institutional investors and executive compensation
    • J. Hartzell L.T. Starks Institutional investors and executive compensation The Journal of Finance 58 6 2003 2351-2374
    • (2003) The Journal of Finance , vol.58 , Issue.6 , pp. 2351-2374
    • Hartzell, J.1    Starks, L.T.2
  • 7
    • 16844387184 scopus 로고    scopus 로고
    • Stock Market Reaction to Financial Statement Certification by Bank Holding Company CEOs
    • Federal Reserve Bank of New York Staff Report, No. 170 (July)
    • Hirtle, B., 2003. Stock Market Reaction to Financial Statement Certification by Bank Holding Company CEOs. Federal Reserve Bank of New York Staff Report, No. 170 (July)
    • (2003)
    • Hirtle, B.1
  • 8
    • 38149148207 scopus 로고
    • Debt covenant violations and managers' accounting responses
    • May
    • A. Sweeney Debt covenant violations and managers' accounting responses Journal of Accounting and Economics 17 May 1994 281-308
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 281-308
    • Sweeney, A.1
  • 9
    • 0000674202 scopus 로고
    • Towards a positive theory of the determination of accounting standards
    • R. Watts J. Zimmerman Towards a positive theory of the determination of accounting standards The Accounting Review 53 1 1978 112-134
    • (1978) The Accounting Review , vol.53 , Issue.1 , pp. 112-134
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.