CEO reputation and accounting and market-based measures of financial reporting quality
This thesis examines the impact of CEO reputation and power on three different aspects of financial reporting quality. The rent extraction and efficient contracting hypotheses suggest two conflicting behaviour of reputed CEOs. The thesis concludes that CEO reputation and power deteriorates the overa...
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| Format: | Thesis |
| Language: | English |
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Curtin University
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/1976 |
| Summary: | This thesis examines the impact of CEO reputation and power on three different aspects of financial reporting quality. The rent extraction and efficient contracting hypotheses suggest two conflicting behaviour of reputed CEOs. The thesis concludes that CEO reputation and power deteriorates the overall financial reporting quality of Australian firms. There are several implications for different stakeholders and contributions to the prior literature on CEO reputation, power, analysts’ forecast properties, earnings management and accounting conservatism. |
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