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Durham Research Online
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The effect of CEO inside debt holdings on financial reporting quality.

He, G. (2015) 'The effect of CEO inside debt holdings on financial reporting quality.', Review of accounting studies., 20 (1). pp. 501-536.

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.

Item Type:Article
Full text:(AM) Accepted Manuscript
First Live Deposit - 06 December 2017
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Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1007/s11142-014-9305-8
Publisher statement:The final publication is available at Springer via https://doi.org/10.1007/s11142-014-9305-8.
Record Created:06 Dec 2017 10:13
Last Modified:06 Dec 2017 10:39

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