Results 161 to 170 of about 250,625 (204)
Earnings conservatism and audit committee financial expertise
Accounting and Finance, 2015 Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise.
Nigar Sultana
exaly +2 more sources
Determinants of board members' financial expertise — Empirical evidence from France
The International Journal of Accounting, 2009 Cahier de Recherche du Groupe HEC Paris, n° 903Very few countries require directors to be financially literate. This article investigates he determinants of boards' financial expertise using a sample of 95 non-financial Frenh listed firms. We construct a
Thomas Jeanjean, Hervé Stolowy
exaly +3 more sources
Audit committee financial expertise and earnings quality: A meta-analysis
Journal of Business Research, 2018 Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has examined financial experts' monitoring on audit committees of financial reporting quality. However, the literature has found mixed evidence.
Bilal, Songsheng Chen, Bushra Komal
exaly +2 more sources
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Global Expertise of Financial Analysts
SSRN Electronic Journal, 2016We describe the challenges of forecasting earnings in a globally interconnected marketplace, and we document inefficient use of information regarding foreign country exposures and expected country GDP growth at the consensus and individual forecast levels.
Ma, Guang +2 more
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Financial and Bank-Specific Expertise
2021Chapter 33 examines financial and bank-specific expertise. We find that lack of financial expertise is predictive of bank failure and identify inadequate risk management and internal controls. We construct governance variables in the negative direction for a deficiency in knowledge of risk management processes, measurement and methodology and a ...
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Audit Committee Financial Expertise and Information Asymmetry
SSRN Electronic Journal, 2019Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise ...
Dina El Mahdy, Jia Hao, Yu Cong
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Complexity of financial reporting standards and accounting expertise
Journal of Accounting and Economics, 2019Abstract This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures.
Roman Chychyla +2 more
exaly +2 more sources
Audit Committee Financial Expertise and Misappropriation of Assets
SSRN Electronic Journal, 2008Our study extends prior literature that examines the relation between the incidence of misappropriation of assets and the effectiveness of the audit committees (Mustafa and Meier, 2006; Chapple et al., 2007). Mustafa and Meier (2006) find that the percentage of independent members and the average tenure of audit committee members significantly reduce ...
Sameer T. Mustafa, Nourhene Ben Youssef
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The Chinese Genealogy of Financial Expertise
2020This chapter traces a Chinese genealogy of expertise to gauge the distinctiveness of Chinese financialisation. Chinese capitalism developed differently from Western capitalism (described as an “industrious revolution” instead of an “industrial revolution”) and diverges from the principles and rhetoric of Western laissez-faire, free-market performance ...
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The Financial Expertise of CFOs and Accounting Restatements
Accounting Horizons, 2005We investigate whether the characteristics of chief financial officers (CFOs) are associated with accounting errors (using accounting restatements as a proxy). We investigate several metrics of financial literacy similar to those suggested for members of audit committees by the NYSE-NASD Blue Ribbon Committee.
Jagadison K. Aier +3 more
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