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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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Internal corporate governance, CEO turnover, and earnings management
Hazarika, Sonali; Karpoff, Jonathan M.; Nahata, Rajarishi - In: Journal of financial economics 104 (2012) 1, pp. 44-69
Persistent link: https://www.econbiz.de/10009550154
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Earnings management and market liquidity
Ascioglu, Asli; Hedge, Shantaram; Krishnan, Gopal V.; … - In: Review of quantitative finance and accounting 38 (2012) 2, pp. 257-274
Persistent link: https://www.econbiz.de/10009532209
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Loan loss provisions, earnings management and capital management under IFRS : the case of EU commercial banks
Leventis, Stergios; Dimitropoulos, Panagiotis E.; … - In: Journal of financial services research : JFSR 40 (2011) 1/2, pp. 103-122
Persistent link: https://www.econbiz.de/10009309810
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The relationship between non-audit fees and audit quality : dealing with the endogeneity issue
Garmona, Pedro; Momparler, Alexandre; Lassala, Carlos - In: Journal of service theory and practice : JSTP 25 (2015) 6, pp. 777-795
Persistent link: https://www.econbiz.de/10011392394
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Financial statement errors : evidence from the distributional properties of financial statement numbers
Amiram, Dan; Bozanic, Zahn; Rouen, Ethan - In: Review of accounting studies 20 (2015) 4, pp. 1540-1595
Persistent link: https://www.econbiz.de/10011396652
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Does religion mitigate earnings management? : evidence from China
Du, Xingqiang; Jian, Wei; Lai, Shaojuan; Du, Yingjie; … - In: Journal of business ethics : JOBE 131 (2015) 3, pp. 699-749
Persistent link: https://www.econbiz.de/10011397026
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Earnings management, funding and diversification strategies of banks in Africa
Amidu, Mohammed; Kuipo, Ransome - In: Accounting research journal 28 (2015) 2, pp. 172-194
Persistent link: https://www.econbiz.de/10011401610
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CEO tenureand earnings management
Ali, Ashiq; Zhang, Weining - In: Journal of accounting & economics 59 (2015) 1, pp. 60-79
Persistent link: https://www.econbiz.de/10010511154
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Earnings smoothing around open-market share repurchases
Di, Hui; Marciukaityte, Dalia - In: Review of accounting & finance 14 (2015) 1, pp. 64-80
Persistent link: https://www.econbiz.de/10010518778