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The dark side of CEO social capital : evidence from real earnings management and future operating performance
Griffin, Paul A.; Hong, Hyun A.; Liu, Yun; Ryou, Ji Woo - In: The journal of corporate finance : contracting, … 68 (2021), pp. 1-24
Persistent link: https://www.econbiz.de/10012585740
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Effects of directors and officers insurance on earnings management strategies : moderating role of restatement announcements
Chueh, Meng-Chi; Chang, Shen-Ho - In: International journal of business and economic sciences … 15 (2022) 1, pp. 71-93
Purpose: The purpose of this study investigates the role of directors and officers (D&O) insurance and restatement announcements in earnings management strategies. Design/methodology/approach: Using data on Taiwan's capital market, we implement two-stage method regression to examine the effects...
Persistent link: https://www.econbiz.de/10013332170
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CEO overconfidence and subsequent firm performance an indirect effect via earnings manipulations
Kouaib, Amel - In: The journal of high technology management research 34 (2023) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10014310617
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Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses a...
Park, Bum-Jin - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 427-457
Persistent link: https://www.econbiz.de/10011557957
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The effect of the CEO’s characteristics on EM : evidence from Jordan
Alqatamin, Rateb Mohammmad; Aribi, Zakaria Ali; Arun, … - In: International journal of accounting and information … 25 (2017) 3, pp. 356-375
Persistent link: https://www.econbiz.de/10011777145
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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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What do smoothed earnings tell us about the future?
Takasu, Yusuke; Nakano, Makoto - In: International perspectives on accounting and corporate …, (pp. 29-57). 2014
Persistent link: https://www.econbiz.de/10010404512
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What do smoothed earnings tell us about the future?
Takasu, Yusuke; Nakano, Makoto - In: The Japanese accounting review : TJAR 2 (2012), pp. 1-32
Persistent link: https://www.econbiz.de/10011298272
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CEO turnover and accounting earnings : the role of earnings persistence
Suk, Inho; Lee, Seungwon; Kross, William - In: Management science : journal of the Institute for … 67 (2021) 5, pp. 3195-3218
Persistent link: https://www.econbiz.de/10012581359
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Different means of earnings management of owner-managed firms versus agent-led firms : evidence from chaebols in Korea
Park, Sorah - In: Investment management and financial innovations 13 (2016) 2, pp. 285-291
Persistent link: https://www.econbiz.de/10011665540