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Do CEO’s Characteristics Affect Earnings Management? Evidence from France

Zouari, Zeineb - 2012

This study attempts to add to the small body of existing literature relating the CEO characteristics to earnings management. Our research is carried out on 153 French listed companies over the year 2008. Using discretionary accruals as proxy for earnings management, we find a significant...

Persistent link: https://www.econbiz.de/10013105278

Executive Compensation, Earnings Management and Over Investment in Malaysia

Chu, Ei Yet - 2012

Using 196 Malaysian public listed firms, the study investigates the inter-relationship between executive compensation, earnings management and over investment. Although there is no evidence that executive directors enhance their compensation packages through earnings management, there is a...

Persistent link: https://www.econbiz.de/10013107006

Managerial Incentives for Earnings Management Among Listed Firms : Evidence from Fiji

Rani, Prena - 2013

High profile corporate collapses of the past decade have undermined the integrity of financial reporting. Earnings management has been of growing concern to many academics, practitioners and regulators. Despite an enormous amount of regulation and standards governing the financial reporting...

Persistent link: https://www.econbiz.de/10013090175

CEO Tenure and Earnings Management

Ali, Ashiq - 2014

This study examines changes in CEOs' incentive to manage their firms' earnings during their tenure as CEO. We show that earnings are more likely to be overstated in the early years than in the later years of CEOs' service, and that this association is weaker for firms with greater institutional...

Persistent link: https://www.econbiz.de/10013066103

Managerial Overconfidence, Research and Development, and Earnings Management : Perspective from Capitalization and Expense

Zhou, Guanglei - 2020

capitalization. By Tobit model and GMM model, we found that overconfidence managers have incentives to capitalize on R&D expenditure …

Persistent link: https://www.econbiz.de/10012833020

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Hewitt, Max - 2020

We examine how shareholders' trust in managers is affected by the outcome of earnings management (inconsistent vs … experiment, we predict and find that trust is impaired when the outcome of earnings management suggests that managers have put … their interests above shareholders' interests and/or when the method of earnings management suggests that managers …

Persistent link: https://www.econbiz.de/10012841888

Do Board Secretaries Influence Management Earnings Forecasts?

Xing, Lu - 2017

The role of board secretaries is a unique institutional feature in China. Individuals in this senior executive role are responsible for coordinating information disclosure. We study the impact of board secretaries on management earnings forecasts and find that their legal expertise, accounting...

Persistent link: https://www.econbiz.de/10012962741

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?

Hsu, Charles - 2019

Overconfident CEOs are more willing to initiate investment projects that require experimentation, yet tend to defer responding to the bad news when the project is not performing as planned. Accounting conservatism accelerates the recognition of the bad news and its dissemination to gatekeepers,...

Persistent link: https://www.econbiz.de/10012902297

The Impact of SOX on Earnings Management Activities around CEO Turnovers

Geertsema, Paul - 2018

We assess the impact of the Sarbanes-Oxley Act (SOX) on discretionary accruals (DA) and real earnings management (REM) activities around CEO turnovers. Improved corporate governance post-SOX can either deter earnings management (the deterrence effect) or pressure CEOs to inflate earnings when...

Persistent link: https://www.econbiz.de/10012906463

Returnee Executives and Accounting Conservatism

Keping, Wu - 2018

Based on the data of Chinese listed companies, this paper examines the impact of returnee's executives on accounting conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies with weak internal control, high proportion of...

Persistent link: https://www.econbiz.de/10012910105