Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Xiaotao Kelvin Liu"'
Publikováno v:
Contemporary Accounting Research, 39(4), 2517-2559. Wiley
We examine whether management faultlines (i.e., dissimilar groupings among executives) are related to management forecast processes and outcomes. Management faultlines are formed based on the simultaneous alignment of senior executives' demographic c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7955917b01f578712c766b14dbef7f2d
https://doi.org/10.1111/1911-3846.12798
https://doi.org/10.1111/1911-3846.12798
Autor:
Xiaotao (Kelvin) Liu1 xi.liu@northeastern.edu, Preston, David S.2 d.preston@tcu.edu
Publikováno v:
Journal of the Association for Information Systems. 2021, Vol. 22 Issue 4, p968-1006. 39p.
Autor:
Xiaotao Kelvin Liu, Biyu Wu
Publikováno v:
Management Science. 67:4505-4531
This study investigates whether initial public offering (IPO) firms inflate “core” earnings through classification shifting (i.e., misclassifying core expenses as income-decreasing special items) immediately prior to IPOs. We provide initial evid
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6581213b0f00eefbe3a312d79bfdf277
https://doi.org/10.1287/mnsc.2020.3684
https://doi.org/10.1287/mnsc.2020.3684
Publikováno v:
Accounting and Business Research. 52:115-149
In this study, we examine how a CFO’s social ties with non-CEO senior managers in the same firm affect the likelihood of financial restatements. We categorize social ties as either professional or personal, and find that the two types of ties have
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a5541b3f1efb8b663e970597bd7fa096
https://doi.org/10.1080/00014788.2020.1793719
https://doi.org/10.1080/00014788.2020.1793719
Publikováno v:
Journal of Business Research. 115:85-100
Using both archival data and survey data in which participants rated the facial traits of S&P 500 CEOs, we find that CEOs perceived as more competent or attractive receive a higher salary but not higher non-salary pay, particularly for firms with hig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5668fddcf51e7c736d6a4ea05890d6e
https://doi.org/10.1016/j.jbusres.2020.04.039
https://doi.org/10.1016/j.jbusres.2020.04.039
Publikováno v:
Contemporary Accounting Research. 37:575-602
In this study, we examine the joint effect of vertical pay dispersion and peer observability on subordinates' misreporting choices. We adopt a participative budgeting setting in which two subordinates report to one superior, and we manipulate vertica
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1c7c479c3135a7d760e755b906a86249
https://doi.org/10.1111/1911-3846.12513
https://doi.org/10.1111/1911-3846.12513
Publikováno v:
SSRN Electronic Journal.
We investigate whether customer satisfaction, measured by product ratings on Amazon.com, is associated with ineffective internal control over financial reporting. Internal control weakness will likely corrupt the information environment, compromise c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::40cca592981e9297d6ed5c7abc3486f4
https://doi.org/10.2139/ssrn.3969354
https://doi.org/10.2139/ssrn.3969354
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9268e36de673c580642144098c63d71
https://doi.org/10.2139/ssrn.3684152
https://doi.org/10.2139/ssrn.3684152
Publikováno v:
Contemporary Accounting Research. 36:486-512
We examine the effect of stakeholder orientation on firms' cost management as proxied by selling, general, and administrative (SG&A) cost stickiness. Using a sample of 19,783 firm‐years, we find that customer and employee orientation are associated
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::970f6a8d40564ce25fefd5a1de3a46c6
https://doi.org/10.1111/1911-3846.12389
https://doi.org/10.1111/1911-3846.12389
Publikováno v:
SSRN Electronic Journal.
We investigate whether faultlines among senior executives are associated with internal control effectiveness and corporate disclosure outcomes. Faultlines are hypothetical dividing lines splitting a group into subgroups based on the simultaneous alig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::886c9173e369988ddc7aa5d2ad391f6b
https://doi.org/10.2139/ssrn.3758138
https://doi.org/10.2139/ssrn.3758138