Is Tone at the Top Associated with Financial Reporting Aggressiveness?
| LEADER | caa a22 4500 | ||
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| 001 | 605484716 | ||
| 003 | CHVBK | ||
| 005 | 20210128100437.0 | ||
| 007 | cr unu---uuuuu | ||
| 008 | 210128e20150101xx s 000 0 eng | ||
| 024 | 7 | 0 | |a 10.1007/s10551-013-1994-6 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-013-1994-6 | ||
| 245 | 0 | 0 | |a Is Tone at the Top Associated with Financial Reporting Aggressiveness? |h [Elektronische Daten] |c [Lorenzo Patelli, Matteo Pedrini] |
| 520 | 3 | |a (CEO)scussiabouttherelatishipbetweenteatthetopandfinancialreportingpracticeshasbeenprimarilyfocusedtheoversightroleplayedbytheboardofdirectorsandotherstructuralelementsofcorporategovernance.Anotherrelevantdeterminantofteatthetopisthecorporatenarrativelanguage,sinceitisafundamentalwayinwhichthechiefexecutiveofficer(CEO)enactsleadership.Inthisstudy,weempiricallyexploretheassociatibetweenfinancialreportingaggressivenessandfivethematicindicatorscapturingdifferenttraitsofethicalleadershipfrom535annualletterstoshareholders.WefindthataggressivefinancialreportingispositivelyassociatedwithCEOlettersusingalanguagewhichisresolute,complex,andnotengaging.Ourempiricalfindingshighlighttheimportanceofexaminingdiscretiarycorporatenarrativesfortheauditingprocessandtheroleofteatthetopininfluencingaccountingpractices. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2013 | ||
| 690 | 7 | |a Financial reporting |2 nationallicence | |
| 690 | 7 | |a Accounting restatements |2 nationallicence | |
| 690 | 7 | |a Tone at the top |2 nationallicence | |
| 690 | 7 | |a Ethical leadership |2 nationallicence | |
| 690 | 7 | |a DICTION |2 nationallicence | |
| 700 | 1 | |a Patelli |D Lorenzo |u School of Accountancy, Daniels College of Business, University of Denver, 2101 S University Blvd.,Suite #360, 80208, Denver, CO, USA |4 aut | |
| 700 | 1 | |a Pedrini |D Matteo |u ALTIS-Postgraduate School Business and Society, Università Cattolica del Sacro Cuore, Via San Vittore 18, 20123, Milan, Italy |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 126/1(2015-01-01), 3-19 |x 0167-4544 |q 126:1<3 |1 2015 |2 126 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-013-1994-6 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-013-1994-6 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Patelli |D Lorenzo |u School of Accountancy, Daniels College of Business, University of Denver, 2101 S University Blvd.,Suite #360, 80208, Denver, CO, USA |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Pedrini |D Matteo |u ALTIS-Postgraduate School Business and Society, Università Cattolica del Sacro Cuore, Via San Vittore 18, 20123, Milan, Italy |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 126/1(2015-01-01), 3-19 |x 0167-4544 |q 126:1<3 |1 2015 |2 126 |o 10551 | ||