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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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Gewinnbezugsrecht und bilanzpolitische Gestaltungsmöglichkeiten in der GmbH
Mueller-Thuns, Thomas - 1989
Persistent link: https://www.econbiz.de/10000781035
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The dynamics of earnings forecast management
Bernhardt, Dan; Campello, Murillo - In: Review of finance : journal of the European Finance … 11 (2007) 2, pp. 287-324
Persistent link: https://www.econbiz.de/10003714228
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Executive stock options, missed earnings targets, and earnings management
MacAnally, Mary Lea; Srivastava, Anup; Weaver, Connie D. - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 185-216
Persistent link: https://www.econbiz.de/10003632974
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Cross-country determinants of bank income smoothing by managing loan-loss provisions
Fonseca, Ana Rosa; González Rodríguez, Francisco - In: Journal of banking & finance 32 (2008) 2, pp. 217-228
Persistent link: https://www.econbiz.de/10003647185
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Audit committee, board of director characteristics, and earnings management
Klein, April - 2008
Persistent link: https://www.econbiz.de/10003651525
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Window dressing in reported earnings
Guan, Liming; He, Steven Daoping; McEldowney, John - In: Commercial lending review 23 (2008) 3, pp. 26-30,46
Persistent link: https://www.econbiz.de/10003765582
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Recent revisions to corporate profits : what we know and when we know it
Himmelberg, Charles P.; Maboney, James M.; Bang, April; … - In: Current issues in economics and finance 10 (2004) 3, pp. 1-7
Persistent link: https://www.econbiz.de/10001996882
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The impact of conservatism on management earnings forecasts
Hui, Kai Wai; Matsunaga, Steven R.; Morse, Dale C. - In: Journal of accounting & economics 47 (2009) 3, pp. 192-207
Persistent link: https://www.econbiz.de/10003861698
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Earnings quality
Schipper, Katherine; Vincent, Linda - 2009
Persistent link: https://www.econbiz.de/10003851587