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Keywords: directors
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Journal Articles
The Accounting Review (2021) 96 (1): 431–464.
Published: 01 January 2021
... 2021 accounting practices stock options backdating law firms directors geographic location network analysis Accounting practices evolve through time as the nature of business transactions changes. Much of the details of accounting practices are not written down in formal rules...
Journal Articles
The Accounting Review (2014) 89 (4): 1545–1563.
Published: 01 July 2014
...Jacob M. Rose; Anna M. Rose; Carolyn Strand Norman; Cheri R. Mazza ABSTRACT: Our paper examines three related questions: Will directors who have friendship ties with the CEO manage earnings to benefit the CEO in the short term while potentially sacrificing the welfare of the company in the long...