Essays On The Role Of Managerial Type In Financial Reporting

The main focus of this dissertation is to examine whether and how individual managerial differences and their social context affect earnings quality. Earnings quality, as an important component of financial reporting quality, is of considerable interest to financial information users, standard setters, regulators as well as accounting researchers (Francis, Olsson, and Schipper 2006). Extant research on earnings quality has studied the determinants of earnings quality, including innate factors originating from fundamental economic forces, and discretionary factors (Lev 1983; Dechow and Dichev 2002; Francis, LaFond, Olsson, and Schipper 2004).