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CEO shareholdings and earnings manipulation : a behavioral explanation
Petrou, Andreas P.; Procopiou, Andreas - In: European management review : the journal of the … 13 (2016) 2, pp. 137-148
Persistent link: https://www.econbiz.de/10011610437
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Earnings management surrounding CEO turnover : evidence from Korea
Choi, Jong-seo; Kwak, Young-min; Choe, Chongwoo - In: Abacus : a journal of accounting, finance and business … 50 (2014) 1, pp. 25-56
Persistent link: https://www.econbiz.de/10010351535
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Ownership succession intentions affecting earnings management in private family firms
Umans, Ine; Corten, Maarten - In: Small business economics : an international journal 61 (2023) 2, pp. 827-842
Persistent link: https://www.econbiz.de/10014381885
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Family ownership, family identity of CEO, and accounting conservatism : evidence from Taiwan
Hsu, Hwa-Hsien; Tsao, Shou-Min; Lin, Che-Hung - In: Accounting forum 46 (2022) 4, pp. 315-343
Persistent link: https://www.econbiz.de/10013555094
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CEO inside debt and earnings management
Dhole, Sandip; Manchiraju, Hariom; Suk, Inho - In: Journal of accounting, auditing & finance 31 (2016) 4, pp. 515-550
Persistent link: https://www.econbiz.de/10011593057
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Audit committee cash compensation and propensity of firms to beat earnings by a large margin : conditional effects of CEO power and agency risks
Rickling, Maria F.; Sharma, Divesh S. - In: International journal of auditing : IJA 21 (2017) 3, pp. 304-323
Persistent link: https://www.econbiz.de/10011854633
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Earnings baths by CEOs during turnovers : empirical evidence from German savings banks
Bornemann, Sven; Kick, Thomas; Pfingsten, Andreas; … - In: Journal of banking & finance 53 (2015), pp. 188-201
Persistent link: https://www.econbiz.de/10011377721
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Earnings baths by bank CEOs during turnovers
Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014
This study investigates the development of income-decreasing discretionary expenses surrounding CEO turnovers at banks. We expect incoming CEOs to take an earnings bath during the initial stage of their tenure. For a sample of German banks over the period 1993-2012, we document that (1) incoming...
Persistent link: https://www.econbiz.de/10010249661
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Big bath accounting and CEO turnover : the interplay between optimal contracts and career concerns
Hensel, Tim; Schöndube, Jens Robert - In: Journal of business economics : JBE 92 (2022) 8, pp. 1249-1281
Persistent link: https://www.econbiz.de/10013440053
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Corporate governance consequences of accounting scandals : evidence from top management, CFO and auditor turnover
Agrawal, Anup; Cooper, Tommy - In: The quarterly journal of finance 7 (2017) 1, pp. 1-41
Persistent link: https://www.econbiz.de/10011646574