کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
960320 | 929439 | 2012 | 26 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Internal corporate governance, CEO turnover, and earnings management
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
The likelihood and speed of forced CEO turnover – but not voluntary turnover – are positively related to a firm's earnings management. These patterns persist in tests that consider the effects of earnings restatements, regulatory enforcement actions, and the possible endogeneity of CEO turnover and earnings management. The relation between earnings management and forced turnover occurs both in firms with good and bad performance, and when the accruals work to inflate or deflate reported earnings. These results indicate that boards tend to act proactively to discipline managers who manage earnings aggressively, before the manipulations lead to costly external consequences.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Financial Economics - Volume 104, Issue 1, April 2012, Pages 44–69
Journal: Journal of Financial Economics - Volume 104, Issue 1, April 2012, Pages 44–69
نویسندگان
Sonali Hazarika, Jonathan M. Karpoff, Rajarishi Nahata,