CEO reputation and accounting and market-based measures of financial reporting quality
Access Status
Open access
Authors
Date
2016Supervisor
Dr Nigar Sultana
Dr Harjinder Singh
Type
Thesis
Award
PhD
Metadata
Show full item recordSchool
School of Accounting
Collection
Abstract
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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