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The effect of CEO inside debt holdings on financial reporting quality

He, G.

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Abstract

This study investigates the effect of CEO inside debt holdings on financial reporting quality. I find that higher CEO inside debt holdings are associated with lower abnormal accruals, higher accruals quality, a lower likelihood of an earnings misstatement, and a lower incidence of earnings benchmark beating, suggesting that CEO inside debt promotes high financial reporting quality. Additional analyses reveal that (1) CEO inside debt holdings reduce firm-specific stock price crash risk, and that (2) auditors are less likely to report a material internal control weakness for firms that have large CEO inside debt.

Citation

He, G. (2015). The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies, 20(1), 501-536. https://doi.org/10.1007/s11142-014-9305-8

Journal Article Type Article
Acceptance Date Aug 18, 2014
Online Publication Date Aug 31, 2014
Publication Date Mar 1, 2015
Deposit Date Dec 5, 2017
Publicly Available Date Mar 29, 2024
Journal Review of Accounting Studies
Print ISSN 1380-6653
Electronic ISSN 1573-7136
Publisher Springer
Peer Reviewed Peer Reviewed
Volume 20
Issue 1
Pages 501-536
DOI https://doi.org/10.1007/s11142-014-9305-8
Public URL https://durham-repository.worktribe.com/output/1370091

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