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Earnings performance measures and CEO turnover : street versus GAAP earnings
Jarva, Henry; Kallunki, Juha-Pekka; Livne, Gilad - In: The journal of corporate finance : contracting, … 56 (2019), pp. 249-266
Persistent link: https://www.econbiz.de/10012098802
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Stock options, idiosyncratic volatility, and earnings quality
Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011300934
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How does intentional earnings smoothing vary with managerial ability?
Demerjian, Peter; Lewis-Western, Melissa; McVay, Sarah - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 406-437
Persistent link: https://www.econbiz.de/10012170151
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The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
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Meeting or missing earnings benchmarks : the role of CEO integrity
Jia, Yuping - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 373-398
Persistent link: https://www.econbiz.de/10009761764
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The impact of executive pay on the disclosure of alternative earnings per share figures
Grey, Colette; Stathopoulos, Konstantinos; Walker, Martin - In: International review of financial analysis 29 (2013), pp. 219-226
Persistent link: https://www.econbiz.de/10010244947
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Product market power and management's action to avoid earnings disappointment
Mitra, Santanu; Hossain, Mahmud; Jain, Pankaj K. - In: Review of quantitative finance and accounting 41 (2013) 4, pp. 585-610
Persistent link: https://www.econbiz.de/10010246423
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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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Managerial optimism and earnings smoothing
Bouwman, Christa H. S. - In: Journal of banking & finance 41 (2014), pp. 283-303
Persistent link: https://www.econbiz.de/10010408457
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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