DC Field | Value | Language |
---|---|---|
dc.contributor.author | Oh, Saeyeon | ko |
dc.contributor.author | Park, Kwangwoo | ko |
dc.date.accessioned | 2023-11-14T02:02:56Z | - |
dc.date.available | 2023-11-14T02:02:56Z | - |
dc.date.created | 2023-11-14 | - |
dc.date.created | 2023-11-14 | - |
dc.date.issued | 2023-05 | - |
dc.identifier.citation | JOURNAL OF ACCOUNTING AND PUBLIC POLICY, v.42, no.3 | - |
dc.identifier.issn | 0278-4254 | - |
dc.identifier.uri | http://hdl.handle.net/10203/314567 | - |
dc.description.abstract | This paper explores the relationship between managers' labor mobility and the financial reporting quality of banks. Using the state-level adoption of the Inevitable Disclosure Doctrine (IDD) as an exogenous shock discouraging labor mobility, we show that adoption of the IDD is associated with a decline in financial reporting quality, as measured by discretionary loan loss provisions. The effect is larger for banks with managers who have limited outside job opportunities and smaller for banks with tight regulatory oversight. Our results support the view from the career concern hypothesis that bank managers facing restric-tions on mobility have greater incentives to engage in discretionary accounting. | - |
dc.language | English | - |
dc.publisher | ELSEVIER SCIENCE INC | - |
dc.title | Managerial labor mobility and banks' financial reporting quality | - |
dc.type | Article | - |
dc.identifier.wosid | 001090195300001 | - |
dc.identifier.scopusid | 2-s2.0-85149855666 | - |
dc.type.rims | ART | - |
dc.citation.volume | 42 | - |
dc.citation.issue | 3 | - |
dc.citation.publicationname | JOURNAL OF ACCOUNTING AND PUBLIC POLICY | - |
dc.identifier.doi | 10.1016/j.jaccpubpol.2022.107058 | - |
dc.contributor.localauthor | Park, Kwangwoo | - |
dc.description.isOpenAccess | N | - |
dc.type.journalArticle | Article | - |
dc.subject.keywordPlus | TRADE SECRETS LAW | - |
dc.subject.keywordPlus | EARNINGS QUALITY | - |
dc.subject.keywordPlus | RISK | - |
dc.subject.keywordPlus | DISCLOSURE | - |
dc.subject.keywordPlus | CEO | - |
dc.subject.keywordPlus | IMPACT | - |
dc.subject.keywordPlus | COMPENSATION | - |
dc.subject.keywordPlus | MARKET | - |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.