کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
968595 | 931633 | 2013 | 12 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
CEO's financial experience and earnings management
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
We study whether Chinese CEOs with financial experience engage in more earnings management or less earnings management than those without such experience. In doing so, we distinguish between accrual-based earnings management and real earnings management. Overall, we find that CEOs with financial experience tend to do less real earnings management, while we find no evidence that they do either more or less accrual-based earnings management. Our findings tend to confirm that CEOs with financial experience provide more precise earnings information and higher quality financial statements.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Multinational Financial Management - Volume 23, Issue 3, July 2013, Pages 134-145
Journal: Journal of Multinational Financial Management - Volume 23, Issue 3, July 2013, Pages 134-145
نویسندگان
Fuxiu Jiang, Bing Zhu, Jicheng Huang,