Dynamics of ceo disclosure style
WebThe accounting review : a publication of the American Accounting Association.. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. WebMar 29, 2024 · Our measure of CEO reporting style, the estimated CEO-fixed effects, is the sum of observable and unobservable time-varying and time-invariant characteristics. By including observable CEO characteristics in our regression Model , such as CEO age or tenure, we attempt to isolate the time-invariant effects for the estimated CEO-fixed …
Dynamics of ceo disclosure style
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WebBochkay, K., Chychyla, R., & Nanda, D. (2024). Dynamics of CEO Disclosure Style. The Accounting Review. doi:10.2308/accr-52281 WebDec 13, 2024 · CEOs at the beginning of their terms use future-looking statements and optimism to win over stakeholders.
WebMmako (2016) and Mmako and Janse van Rensburg (2024) investigate, in CEO shareholder letters of the largest South African companies, the priority (order of presentation) given to certain disclosure items required by integrated reporting, but they do not analyse narrative styles per se. Du Toit (2024) examines readability issues (but not ...
WebJul 1, 2024 · Dynamics of CEO Disclosure Style. Khrystyna Bochkay; Roman Chychyla; Dhananjay (DJ) Nanda. Abstract . View article. PDF. ... The Effects of Audit Quality … WebSep 1, 2024 · We examine changes in CEOs' disclosure styles in quarterly earnings conference calls over their tenure. Our longitudinal analysis of newly hired CEOs shows …
WebAug 1, 2014 · Dynamics of CEO Disclosure Style. 1 September 2024 The Accounting Review, Vol. 94, No. 4. A contextual analysis of the impact of managerial expectations …
Webing style and their joint relationship with a rm’s cost of capital. Understanding the impact of CEOs’ reporting style is crucial (e.g. Bochkay et al. 2024). ... Dynamics of CEO … ons r trainingWebWith R. Chychyla and D. Nanda Dynamics of CEO Disclosure Style 103-140 (94.4 The Accounting Review. 2024). With K. Bochkay, S. Sankaraguruswamy, and M. Willenborg … iogear print server gpsu21 softwareWebJan 15, 2024 · This paper studies the effects of a firm’s financial performance (FP) and chief executive officer’s (CEO) duality on the quality of corporate social responsibility (CSR) disclosure in the context of state-owned enterprises (SOEs) among Chinese A-share-registered companies. The results depict a negative relationship … onsr second lifeWebUsing a novel setting, I examine the relation between a CEO’s career concerns and the provision of an earnings forecast. Specifically, I exploit staggered changes in non-compete enforcement laws in three U.S. states as a source of exogenous variation in a CEO’s career concerns. Consistent with theory suggesting that career concerns increase a manager's … ons rrdWebJul 1, 2024 · ABSTRACT. We examine changes in CEOs' disclosure styles in quarterly earnings conference calls over their tenure. Our longitudinal analysis of newly hired CEOs shows that CEOs' forward-looking disclosures and their disclosures' relative optimism … ons r\\u0026d statisticsWebDynamics of CEO disclosure style. K Bochkay, R Chychyla, D Nanda. The Accounting Review 94 (4), 103-140, 2024. 73: ... Uncertain Ability, Career Concerns and Voluntary … ons riotsWebPrior research reveals that CEOs and CFOs have unique reporting styles (Bertrand and Schoar 2003; Ge, Matsumoto, and Zhang 2011; Bochkay, Chychyla, and Nanda 2024), and that auditors have unique profiles for audit quality (Gul, Wu, and Yang 2013). ons r\u0026d tax credits