Board age and corporate financial fraud: An interactionist view

Xu, Yiru; Lin, Zhang; Chen, Honghui

doi:10.1016/j.lrp.2017.08.001

Cited by 75 publications

(85 citation statements)

References 89 publications

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“…We also controlled for firm age , measured as the number of years since the firm was established. In addition, because ownership has been associated with corporate philanthropy (Gao, 2011; Oh, Chang, & Martynov, 2011), we controlled for state ownership , management ownership , and foreign ownership , measured as the percentage of shares held by the Chinese government or its agencies (Xu, Zhang, & Chen, 2018), the percentage of shares held by top managers, and the percentage of shares held by foreign investors, respectively. Furthermore, prior studies have shown board independence to influence corporate philanthropy (Jia & Coffey, 1992), and thus we controlled for this variable, too, calculated as the number of independent directors divided by board size.…”

Section: Methodsmentioning

confidence: 99%

Corporate Philanthropy After Fraud Punishment: An Institutional Perspective

Zhang

Chen

et al. 2019

Manag. Organ. Rev.

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This study examines corporate philanthropy in the context of corporate wrongdoing punishment in emerging markets. Building on institutional theory, we propose that in emerging markets, after being punished for fraudulent behavior by the government, which is collectively the largest institution, convicted firms tend to use corporate philanthropy as an institutional strategy to regain legitimacy. Using data of Chinese-listed firms that were punished for financial fraud in the ten years from 2004 to 2013, our findings show the subsequent growth of corporate philanthropy to be positively related to punishment severity. Furthermore, convicted firms’ media visibility, dominant state ownership, and national political appointment strengthen the effect of punishment severity on corporate philanthropy increase. Our institutional perspective offers new insights into why firms engage in corporate philanthropy after fraud punishment.

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Section: Methodsmentioning

confidence: 99%

Corporate Philanthropy After Fraud Punishment: An Institutional Perspective

Zhang

Chen

et al. 2019

Manag. Organ. Rev.

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“…Report narratives are intended to effectively communicate firm value by explaining the financial statements and implications of reported figures in accounts. It is widely accepted that effective communication involves writing in a readable style (Subramanian, Insley, and Blackwell 1993;Xu, Zhang, and Chen 2018). Therefore, investigating the syntactical complexity of firms' narrative disclosures can provide insights into that difficulties investors face in reading them.…”

Section: Readabilitymentioning

confidence: 99%

Year and Industry-level Accounting Narrative Analysis: Readability and Tone Variation

Efretuei¹

2020

SSRN Journal

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In this study, I examine variations in the textual complexity of annual report narrative disclosures using the Fog Readability Index and Fin-Neg word list Tone Index given year and industry effects. I analyse accounting narrative Readability and Tone based on firm years, associations between the two narrative measures, and industry data. Tests of the relationship between Readability and Tone show that negative narratives have higher Readability scores, supporting the obfuscation hypothesis that bad news tends to be more difficult to read. A year analysis shows that the negative relationship between Readability and Tone increases in significance over time (2006)(2007)(2008)(2009)(2010)(2011). An industry analysis shows that the observed obfuscation tends to persist in basic materials; consumer services; financial; technology; and utilities industries. This study shows that considering the effect of variations between industry and firm years can inform annual report textual complexity research and associated empirical analyses.

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“…Usia adalah rentang kehidupan yang diketahui melalui tahun, bulan dan hari se jak dilahirkan (Pasanda & Paranoan, 2013;Xu, Zhang, & Chen, 2018). Usia diukur de ngan jumlah usia responden yaitu pengurus keuangan desa di Kecamatan Sayung dari sejak lahir hingga saat penelitian ini dilak sanakan yang dihitung dalam satuan tahun.…”

Section: Metodeunclassified

Pencegahan Fraud Di Pemerintah Desa

Wijayanti

Hanafi

2018

jamal

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Pencegahan Fraud pada Pemerintahan Desa. Tujuan pene litian ini adalah untuk menelaah pengaruh sejumlah variabel terkait individu dan budaya terhadap kecenderungan fraud. Metode yang di gunakan adalah analisis regresi dummy berganda dengan 40 perangkat desa di Kecamatan Sayung, Demak sebagai sampel. Temuan utama dari penelitian ini adalah pemupukan moralitas individu perangkat pemerin tah desa yang baik dapat mencegah kecenderungan fraud. Upaya pemu pukan moralitas individu dapat dilakukan melalui pembinaan kepada aparat perangkat desa, seperti peningkatan iman dan takwa, syukur, sabar, dan peningkatan kesalehan diri.

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Board age and corporate financial fraud: An interactionist view

Cited by 75 publications

References 89 publications

Corporate Philanthropy After Fraud Punishment: An Institutional Perspective

Corporate Philanthropy After Fraud Punishment: An Institutional Perspective

Year and Industry-level Accounting Narrative Analysis: Readability and Tone Variation

Pencegahan Fraud Di Pemerintah Desa

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