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标题:Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters
时间:2019-10-23 18:49:31
DOI:10.1016/j.ibusrev.2016.05.007
大小:686 kb
页数:19 PAGES
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目录:
  • Exploring the link between internationalization of top management and accounting quality: The CFO’s international experien...
    • 1 Introduction
    • 2 Literature and hypothesis development
      • 2.1 The German corporate governance system
      • 2.2 Accounting quality and managerial discretion in financial reporting
      • 2.3 Management boards (Vorstände) and accounting quality
        • 2.3.1 Upper echelons perspectives, human capital theory and the agency problem
        • 2.3.2 Management board internationalization and accounting quality
      • 2.4 Supervisory boards (Aufsichtsräte) and accounting quality
    • 3 Data and methodology
      • 3.1 Sample
      • 3.2 Dependent variable: discretionary accruals
      • 3.3 Independent variable: top management internationalization
      • 3.4 Controls
      • 3.5 Methods
    • 4 Results
      • 4.1 Main evidence on top management internationalization and accounting quality
      • 4.2 Robustness checks
    • 5 Discussion and conclusions
    • 6 Limitations and future research
    • References
    • Appendix B
    • References

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