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([PPN] Pica-Produktionsnummer)

1790218225

| 1 Treffer

	PPN:	1790218225
	Titel:	Knowledge is Power : The Importance of Public Accounting Experience to Mutual Fund Managers’ Monitoring
	Verfasser:	Chen, Yangyang
	Sonst. Personen:	Huang, Jun ; Li, Ting ; Pittman, Jeffrey
	Ort/Jahr:	[S.l.] : SSRN [[2020]], 2020
	Sprache/n:	Englisch
	Umfang:	1 Online-Ressource
	Anmerkung:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 27, 2020 erstellt Volltext nicht verfügbar
	Klassifikation:	Journal of Economic Literature: G23 Journal of Economic Literature: G34 Journal of Economic Literature: M40
	Inhalt:	We document that firms held by mutual fund managers who worked in public accounting earlier in their careers exhibit higher quality financial reporting. In cross-sectional evidence consistent with expectations, we find that the role that fund manager public accounting experience plays is magnified when: the firm suffers more severe agency problems, firm information asymmetry is worse, the fund has a longer investment horizon, fund managers formerly worked at large accounting firms, and fund managers have social connections with corporate executives. Additional evidence implies that fund managers with public accounting experience are more likely to conduct site visits to their portfolio firms and discuss accounting topics when there. Firms' earnings management subsides after site visits by these fund managers, particularly when they raise accounting issues during their visits. Overall, our evidence suggests that fund managers with public accounting experience impose stricter external monitoring on their portfolio firms' financial reporting
	Links zum Titel:	https://ssrn.com/abstract=3661649 (Lizenzpflichtig)
	Produktsigel:	ZDB-33-SFEN ; ZDB-33-ERN

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Hamburg, Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg <705>

Kiel, ZBW – Leibniz-Informationszentrum Wirtschaft <206>

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