Matches in SemOpenAlex for { <https://semopenalex.org/work/W1497685598> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W1497685598 abstract "This paper investigates information disclosures made by chairmen in 90 UK companies shortly prior to failure. I find chairmen are more willing to blame poor performance on exogenous factors rather than managerial decisions; nearly half of chairmen fail to candidly disclose existing problems; and, prospective disclosures are more optimistic than disclosures about past performance despite significantly worse performance after chairmen's statements. These findings are consistent with chairmen opportunistically withholding bad news. In addition, I find chairmen withhold bad news more often when auditors issue clean audit opinions. I also find newly appointed chairmen are more willing than retained chairmen to disclose poor past performance, but are equally over-optimistic about future prospects." @default.
- W1497685598 created "2016-06-24" @default.
- W1497685598 creator A5014722489 @default.
- W1497685598 date "2000-01-01" @default.
- W1497685598 modified "2023-09-27" @default.
- W1497685598 title "Self-serving Disclosures by Chairmen in Failing UK Companies" @default.
- W1497685598 cites W1513613701 @default.
- W1497685598 cites W1550782508 @default.
- W1497685598 cites W1569512328 @default.
- W1497685598 cites W1603811794 @default.
- W1497685598 cites W1978711401 @default.
- W1497685598 cites W1982404296 @default.
- W1497685598 cites W1987323699 @default.
- W1497685598 cites W1995125519 @default.
- W1497685598 cites W1997078307 @default.
- W1497685598 cites W2008761026 @default.
- W1497685598 cites W2039352691 @default.
- W1497685598 cites W206890942 @default.
- W1497685598 cites W2076602435 @default.
- W1497685598 cites W2080689151 @default.
- W1497685598 cites W2098910318 @default.
- W1497685598 cites W2313419753 @default.
- W1497685598 cites W3123170733 @default.
- W1497685598 doi "https://doi.org/10.2139/ssrn.237968" @default.
- W1497685598 hasPublicationYear "2000" @default.
- W1497685598 type Work @default.
- W1497685598 sameAs 1497685598 @default.
- W1497685598 citedByCount "0" @default.
- W1497685598 crossrefType "journal-article" @default.
- W1497685598 hasAuthorship W1497685598A5014722489 @default.
- W1497685598 hasConcept C121955636 @default.
- W1497685598 hasConcept C144133560 @default.
- W1497685598 hasConcept C15744967 @default.
- W1497685598 hasConcept C162118730 @default.
- W1497685598 hasConcept C17744445 @default.
- W1497685598 hasConcept C199521495 @default.
- W1497685598 hasConcept C2781466463 @default.
- W1497685598 hasConcept C39549134 @default.
- W1497685598 hasConcept C77805123 @default.
- W1497685598 hasConceptScore W1497685598C121955636 @default.
- W1497685598 hasConceptScore W1497685598C144133560 @default.
- W1497685598 hasConceptScore W1497685598C15744967 @default.
- W1497685598 hasConceptScore W1497685598C162118730 @default.
- W1497685598 hasConceptScore W1497685598C17744445 @default.
- W1497685598 hasConceptScore W1497685598C199521495 @default.
- W1497685598 hasConceptScore W1497685598C2781466463 @default.
- W1497685598 hasConceptScore W1497685598C39549134 @default.
- W1497685598 hasConceptScore W1497685598C77805123 @default.
- W1497685598 hasLocation W14976855981 @default.
- W1497685598 hasOpenAccess W1497685598 @default.
- W1497685598 hasPrimaryLocation W14976855981 @default.
- W1497685598 hasRelatedWork W13889214 @default.
- W1497685598 hasRelatedWork W1500122459 @default.
- W1497685598 hasRelatedWork W1529247508 @default.
- W1497685598 hasRelatedWork W1967057016 @default.
- W1497685598 hasRelatedWork W2057193143 @default.
- W1497685598 hasRelatedWork W208473848 @default.
- W1497685598 hasRelatedWork W2119303428 @default.
- W1497685598 hasRelatedWork W217042244 @default.
- W1497685598 hasRelatedWork W2197522162 @default.
- W1497685598 hasRelatedWork W2198560142 @default.
- W1497685598 hasRelatedWork W2267164211 @default.
- W1497685598 hasRelatedWork W2743843310 @default.
- W1497685598 hasRelatedWork W2891910477 @default.
- W1497685598 hasRelatedWork W2913001905 @default.
- W1497685598 hasRelatedWork W2944885637 @default.
- W1497685598 hasRelatedWork W2992217197 @default.
- W1497685598 hasRelatedWork W300953664 @default.
- W1497685598 hasRelatedWork W3123377523 @default.
- W1497685598 hasRelatedWork W3157377668 @default.
- W1497685598 hasRelatedWork W34552335 @default.
- W1497685598 isParatext "false" @default.
- W1497685598 isRetracted "false" @default.
- W1497685598 magId "1497685598" @default.
- W1497685598 workType "article" @default.