On Informal Institutions and Accounting Behavior - Bookswagon
On Informal Institutions and Accounting Behavior

On Informal Institutions and Accounting Behavior


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About the Book

1 Informal Institution and Accounting: Introduction and Outline1.1 The Aim of this Book1.2 Core Concepts1.2.1 Accounting Behavior1.2.2 Formal Institutions and Informal Institutions1.3 The Coexistence between Formal and Informal Institutions: A Diagram1.4 The Relation between Formal Institutions and Informal Institutions1.5 Layout and Content of This Book1.6 The Potential Theoretical Contributions1.7 Extended Readings1.8 ConclusionReference2 Auditor-CEO Surname Sharing and Financial Misstatement2.1 Introduction2.2 Institutional Background, Literature Review, and Hypotheses Development2.2.1 Surname and Its Influence in Contemporary China2.2.2 The Chinese Audit Market and Auditor Independence2.2.3 Literature Review2.2.4Auditor-CEO Surname Sharing and Financial Misstatement2.2.5 Rare Surname versus Common Surname2.3 Research Design2.3.1Empirical Model Specification for Hypothesis 12.3.2 Empirical Model Specification for Hypothesis 22.3.3 Sample2.3.4 Data Source2.4 Results2.4.1 Descriptive Statistics2.4.2 Pearson Correlation Analysis2.4.3 Regression Results of Hypothesis 12.4.4 Regression Results of Hypothesis 252.4.5 Robustness Checks Using the Number of Signing Auditors Sharing the Same Surname with theCEO2.4.6 Robustness Checks Using Other Measures of Financial Misstatement2.4.7 Robustness Checks Using the Expanded Samples2.5 Endogeneity and Additional Tests2.5.1 Time-Series Tests Using an Exogenous Regulatory Event2.5.2 Subsample Tests Using an Exogenous Regulatory Event2.5.3 Additional Tests Using both Time and Individual Effects under an Exogenous Regulatory Event2.5.4 Endogeneity Tests Using the Propensity Score Matching Approach2.5.5 The Effects of Auditor-CEO Surname Sharing on MAO and Abnormal Audit Fees2.5.6 Cross-Sectional Analysis Considering Institutional Environment2.5.7 Additional Tests Considering Auditor-CEO Hometown Relationship and School Ties2.5.8 Additional Tests Based on the Integrated Variables Combining Surname Sharing and HometownRelationship2.6 Conclusion, Managerial Implications, and LimitationsReference3 CEO-Director Surname Connectedness and Corporate Misconduct3.1 Introduction3.2 Institutional Background, Literature Review, Hypotheses Development3.2.1 Surname in the Chinese Context3.2.2 Prior Literature on Surname Distribution and Surname Connectedness3.2.3 Prior Literature on Corporate Misconduct3.2.4 The Influence of CEO-Director Surname Connectedness on Corporate Misconduct3.2.5 The Moderating Effect of the popularity of the CEO's surname3.3 Research Design3.3.1 Empirical Model Specification for H13.3.2 Empirical Model Specification for H23.3.3 Research Sample Identification3.3.4 Data Source3.4 Empirical Findings3.4.1 Descriptive Statistics3.4.2 Pearson Correlation Analysis63.4.3Multivariate Test of H1 and H2 (Main Findings)3.4.4 Robustness Checks Using the Ratio of CEO-Director Surname Connectedness3.4.5Robustness Checks Using the Number of Corporate Misconduct3.5 Endogeneity and Additional Tests3.5.1 Endogeneity Tests Using the Propensity Score Matching Approach3.5.2 Additional Tests3.6 Conclusions, Managerial Implications, and LimitationsReference4 CEO-Auditor Hometown Complex and Pre-IPO Earnings Management4.1 Introduction4.2 Institutional Back


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Product Details
  • ISBN-13: 9789813344648
  • Publisher: Springer Verlag, Singapore
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 766 gr
  • ISBN-10: 9813344644
  • Publisher Date: 06 Jan 2022
  • Height: 234 mm
  • No of Pages: 516
  • Spine Width: 26 mm
  • Width: 156 mm


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