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Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments

Wilson, Mark; Wang, Liang Wui - In: Accounting and Finance 50 (2010) 2, pp. 447-480

Using a sample of listed Australian firms from 1999 to 2007, we examine the relationship between discretionary accruals and concurrent senior management appointments. Employing panel data regression models and focusing on a measure of discretionary accruals that excludes the effect of...

Persistent link: https://www.econbiz.de/10008676147

Earnings management following chief executive officer changes : the effect of contemporaneous chairperson and chief financial officer appointments

Wilson, Mark; Wang, Liang Wui - In: Accounting and finance : journal of the Accounting … 50 (2010) 2, pp. 447-480

Persistent link: https://www.econbiz.de/10003990343