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Persistent link: https://www.econbiz.de/10012225795
This paper introduces the PSCORE, which aggregates nine personal characteristics of chief executive officers (CEOs), to signal the quality of earnings. The PSCORE is a composite score based on publicly available data on CEOs. The study reports strong positive relationships between the PSCORE and...
Persistent link: https://www.econbiz.de/10012854865
Benford's Law, which is the law of digit distributions, is widely applied to study fraud or bias in a data set. In this paper, we applied Benford's Law to examine the first digits of financial statement items of UK listed companies. The evidence shows that the first digits conform to Benford's...
Persistent link: https://www.econbiz.de/10012834507
Previous research suggests that share-financed acquirers inflate their earnings before merger and acquisition announcements. The existing literature also indicates that characteristics of chief executive officers (CEO) could affect earnings management. In this study, we extend prior studies by...
Persistent link: https://www.econbiz.de/10012930222