skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

THE EFFECT OF CFO MANAGEMENT ON STOCK PRICE CRASH RISK

Academy of Accounting and Financial Studies journal, 2022-01, Vol.26, p.1-11 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2022 ;ISSN: 1096-3685 ;EISSN: 1528-2635

Full text available

Citations Cited by
  • Title:
    THE EFFECT OF CFO MANAGEMENT ON STOCK PRICE CRASH RISK
  • Author: Nam, Giman
  • Subjects: Cash flow forecasting ; Chief financial officers ; Corporate management ; Credit ratings ; Earnings management ; Economic crisis ; Financial reporting ; Hypotheses ; Incentives ; Investments ; Regulated industries ; Special purpose entities ; Stock prices
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2022-01, Vol.26, p.1-11
  • Description: I examine whether CFO management affects stock price crash risk. CFO management, which is known as a tool used to inflate reported CFO, can cause stock price crash risk by promoting the accumulation of bad news. I find that CFO management has no effect on stock price crash risk. But there are some firm characteristics that associated with incentive to inflate reported CFO. I find that the effect of CFO management on stock price crash risk is greater for under the specific firm characteristics. The results highlight the bad side of CFO management by providing evidence that under specific firm characteristics, CFO management can cause stock price crash risk.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: AUTh Library subscriptions: ProQuest Central

Searching Remote Databases, Please Wait