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The Appointment Penalty: How Board Co-option Enables Managerial Discretion over Unverifiable Intangibles

https://doi.org/10.2139/ssrn.5853601
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-012-9188-5openalex-snapshot
Evidence on the use of unverifiable estimates in required goodwill impairment
inferredcites →https://doi.org/10.1007/s11142-017-9401-7openalex-snapshot
Has goodwill accounting gone bad?
inferredcites →https://doi.org/10.1007/s11142-019-09512-0openalex-snapshot
Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments
inferredcites →https://doi.org/10.1007/s11156-023-01187-8openalex-snapshot
The effect of co-opted directors on real earnings management
inferredcites →https://doi.org/10.1016/j.cpa.2007.04.002openalex-snapshot
Goodwill impairments and chief executive officer tenure
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2012.07.002openalex-snapshot
Executive compensation and goodwill recognition under IFRS: Evidence from European mergers
inferredcites →https://doi.org/10.1016/j.jacceco.2007.11.006openalex-snapshot
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2015.04.003openalex-snapshot
Accounting for business combinations: Do purchase price allocations matter?
inferredcites →https://doi.org/10.1016/j.jcorpfin.2013.12.013openalex-snapshot
CEO age and the riskiness of corporate policies
inferredcites →https://doi.org/10.1016/j.jcorpfin.2020.101703openalex-snapshot
Board co-option and default risk
inferredcites →https://doi.org/10.1016/j.jcorpfin.2021.102066openalex-snapshot
Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct
inferredcites →https://doi.org/10.1016/j.jfineco.2012.11.003openalex-snapshot
The acquisitiveness of youth: CEO age and acquisition behavior
inferredcites →https://doi.org/10.1016/j.leaqua.2010.10.010openalex-snapshot
On making causal claims: A review and recommendations
inferredcites →https://doi.org/10.1016/j.qref.2020.07.003openalex-snapshot
Do co-opted directors influence corporate risk-taking and credit ratings?
inferredcites →https://doi.org/10.1093/rfs/hhu011openalex-snapshot
Co-opted Boards
inferredcites →https://doi.org/10.1111/1475-679x.12015openalex-snapshot
CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
inferredcites →https://doi.org/10.1111/1911-3846.12514openalex-snapshot
Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
inferredcites →https://doi.org/10.1111/abac.12184openalex-snapshot
The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting
inferredcites →https://doi.org/10.1111/fire.12243openalex-snapshot
The bright side of co‐opted boards: Evidence from firm innovation
inferredcites →https://doi.org/10.1111/j.1467-646x.2011.01049.xopenalex-snapshot
Accounting Discretion in Goodwill Impairments: UK Evidence
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00200.xopenalex-snapshot
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
inferredcites →https://doi.org/10.1111/jfir.12211openalex-snapshot
POSTCRISIS M&As AND THE IMPACT OF FINANCIAL CONSTRAINTS
inferredcites →https://doi.org/10.1177/0148558x15596201openalex-snapshot
Relevance of Goodwill Impairments to Cash Flow Prediction and Forecasting
inferredcites →https://doi.org/10.1177/0148558x15598693openalex-snapshot
Accounting Discretion and Purchase Price Allocation After Acquisitions
inferredcites →https://doi.org/10.1506/afae-hlre-3kry-cpnaopenalex-snapshot
The Investment Opportunity Set and Acquired Goodwill
inferredcites →https://doi.org/10.2308/acch-50941openalex-snapshot
Goodwill Impairment Charges and Analyst Forecast Properties
inferredcites →https://doi.org/10.2308/tar-2016-0555openalex-snapshot
CEO Overconfidence and the Timeliness of Goodwill Impairments
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